California Revenue & Taxation Code

Cal. Rev. & Tax. Code § 32361

Official textleginfo.legislature.ca.gov

Whenever any tax, interest, or penalty is not paid when due, the board may file in the office of the County Clerk of Sacramento County or any other county a certificate specifying the amount of the tax, interest, and penalty due, the name and last known address of the taxpayer liable for it, that the board has complied with all the provisions of this part in relation to the computation and levy of the tax, and requesting that judgment be entered against the taxpayer in the amount of the tax, interest, and penalty set forth in the certificate. The county clerk immediately upon the filing of the certificate shall enter a judgment for the people of the State of California against the taxpayer in the amount of the tax, interest, and penalty set forth in the certificate. The judgment may be filed by the county clerk in a loose-leaf book entitled “Special Judgment for State Excise Tax.”

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Nearby sections (25 sections)
  1. 32301
  2. 32301.5
  3. 32302
  4. 32303
  5. 32304
  6. 32305
  7. 32306
  8. 32311
  9. 32312
  10. 32313
  11. 32351
  12. 32352
  13. 32361
  14. 32362
  15. 32363
  16. 32364
  17. 32365
  18. 32366
  19. 32367
  20. 32371
  21. 32372
  22. 32373
  23. 32374
  24. 32381
  25. 32382
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