SECTIONS 13610 - California Statutes

REVENUE AND TAXATION CODE

SECTION 13610

13610. (a) If any personal representative fails to pay any tax,
interest, or penalty 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. Except as
otherwise provided in subdivision (b), the lien is subject to Chapter
14 (commencing with Section 7150) of Division 7 of Title 1 of the
Government Code.
(b) Notwithstanding subdivision (a) of Section 7172 of the
Government Code, all of the following apply to a state tax lien
created pursuant to subdivision (a):
(1) If the lien is not extinguished as in paragraph (2), (3), or
(4), or otherwise released or discharged, it expires 10 years from
the time a deficiency determination is issued pursuant to this part
if, within that 10 years, no notice of the lien has been recorded or
filed as provided in Section 7171 of the Government Code.
(2) If suit or a proceeding for collection of the tax has not been
instituted within 5 years after the tax becomes due and payable, the
lien ceases as to any bona fide purchaser, mortgagee, or lessee of,
or beneficiary under a deed of trust on, the property subject to the
lien.
(3) If property subject to the lien is sold, exchanged, or
otherwise transferred pursuant to the Probate Code the lien ceases as
to the property and attaches to the proceeds or other consideration
received.
(4) If property subject to the lien is mortgaged, hypothecated or
leased pursuant to the Probate Code, the lien becomes subject to and
subordinate to the rights and interests of the mortgagee, lessee, or
other person so secured or created, and attaches to the proceeds of
the mortgage, hypothecation, or lease.