Automatic Tax Lien The moment a California business tax becomes delinquent, a statutory lien (R&TC § 19221) attaches to all California state real and personal property. The FTB perfects it by recording a Notice of State Tax Lien , which clouds the title for 10 years (renewable) and blocks easy sales or financing.
What You Need to Know About Federal Tax Liens and Levies
Tax liens not only attach to all of the taxpayer's property, but to all of the taxpayer’s rights to property, whether real or personal, tangible or intangible, as of the date of the assessment, as well as to all future property & rights to property acquired by the taxpayer.
Collection Procedures - California Department of Tax and Fee ...
https://cdtfa.ca.gov/formspubs/pub54.pdf
To reinstate your permit, you must file and pay all past due returns and taxes, and pay a reinstatement fee of $100 per business location. If your permit is suspended and you do not pay the tax amount you owe, we may consider criminal prosecution as a last resort.