California Code of Regulations
Title 18 - Public Revenues
Division 2.5 - State Controller
Chapter 1 - Inheritance Tax
Article 9 - Collection of Tax Lien
Section 14301 - Recordation of Abstract of Order Fixing Tax
Universal Citation: 18 CA Code of Regs 14301
Current through Register 2024 Notice Reg. No. 12, March 22, 2024
A certified abstract of any order fixing tax may be recorded with the recorder of any county pursuant to Section 674, Code of Civil Procedure. Upon such recordation the tax becomes a lien upon all the real property in the county owned by the person liable for the tax, to the extent specified in Section 674 of said code.
NOTE: Additional reference: Section 14537.
NOTE: Reference: Section 14301, Revenue and Taxation Code.
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