Cal. Code Regs. tit. 2 § 1138.90

Current through Register 2025 Notice Reg. No. 2, January 10, 2025

Section 1138.90

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

Cal. Code Regs. Tit. 2, § 1138.90

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).

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

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).