2005 California Revenue and Taxation Code Sections 7872 Article 2. Lien of Tax

7872.  (a) If any person fails to pay any amount imposed under this
part at the time that it becomes due and payable, the amount thereof,
including penalties and interest, together with any costs in
addition thereto, shall thereupon be a perfected and enforceable
state tax lien.  Such a lien is subject to Chapter 14 (commencing
with Section 7150) of Division 7 of Title 1 of the Government Code.
   (b) For the purpose of this section, amounts are "due and payable"
on the following dates:
   (1) For amounts disclosed on a return received by the board before
the date the return is delinquent, the date the return would have
been delinquent;
   (2) For amounts disclosed on a return filed on or after the date
the return is delinquent, the date the return is received by the
board;
   (3) For amounts determined under Section 7698 (pertaining to
jeopardy assessments), the date the notice of the board's finding is
mailed or issued;
   (4) For all other amounts, the date the assessment is final.