§ 1138.90

Cal. Code Regs. tit. 2, § 1138.90

1138.90

Effective Nov 29, 2007Register 2007, No. 44Authority cited: Section 14103, Revenue and Taxation Code. Reference: Section 13610, Revenue and Taxation Code.State of California

The lien may be enforced against any person liable for the tax or any property subject to the tax, or both.

Note: Authority cited: Section 14103, Revenue and Taxation Code. Reference: Section 13610, Revenue and Taxation Code.

History

1. New article 7 (section 1138.90), section, and form filed 4-29-96; operative 5-29-96 (Register 96, No. 18)

2. Amendment of form ET-1 filed 10-30-2007; operative 11-29-2007 (Register 2007, No. 44).