LawWiki
HomeCodesSearchGlossaryAPIAbout
LawWiki

Plain English summaries of California law with zero-hallucination AI. Every summary is verified against official source text.

Product

  • Search
  • Codes
  • About

Legal

  • Privacy Policy
  • Terms of Service
  • Disclaimer

© 2026 LawWiki. All rights reserved.

HomeBusiness and Professions CodeDiv. 8Ch. 2Art. 13§ 18835 Tax Collection Enforcement Actions

§ 18835 Tax Collection Enforcement Actions

Business and Professions Code·California
AI Summary·Official Text·Key Terms·Related Statutes·References
AI SummaryVerified

§ 18835 Tax Collection Enforcement Actions

Key Takeaways

  • •If you don't pay your taxes on time after being told to, the government can take you to court.
  • •The court will make your case a priority, but criminal cases and emergencies come first.
  • •You might have to pay extra money for fines and the government's lawyer fees if you lose.

Example

You own a small shop and forget to pay your taxes. The government sends you a letter saying you owe $1,000. You ignore it for a month.

The government can take you to court to make you pay the $1,000, plus extra fees for their lawyer and any fines. The court will handle your case quickly, but if someone is on trial for a crime, their case goes first.

AI-generated — May contain errors. Not legal advice. Always verify source.

Official Source
View on CA.gov

§ 18835 Tax Collection Enforcement Actions

If a permitholder fails to pay any tax ascertained to be due under this chapter, in addition to the costs of the examination under Section 18834, if any, within 30 days after receipt of notice by the executive officer, the commission may authorize the Attorney General to bring an action in superior court to collect the amount due, any fines authorized by this chapter and attorney’s fees. The action shall be speedily determined by the court and shall take precedence over all matters pending therein except criminal cases, applications for injunction, or other matters to which special precedence has been given by law. (Amended by Stats. 1986, Ch. 1095, Sec. 14.)

Last verified: January 22, 2026

Key Terms

permitholdertaxexecutive officercommissionAttorney Generalsuperior courtfinesattorney’s feescriminal casesapplications for injunction

Related Statutes

  • § 18827 Promoter Tax Enforcement Actions
  • § 10079 Attorney General Legal Services
  • § 18661 License Application Review
  • § 18662 License Applicant Appearance
  • § 18833 Ticket Sales Oversight

References

  • Official text at leginfo.legislature.ca.gov
  • California Legislature. Business and Professions Code. Section 18835.
View Official Source