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Article 2. Judgment For Tax of California Revenue And Taxation Code >> Division 2. >> Part 14. >> Chapter 7. >> Article 2.
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."
An abstract or copy of the judgment entered under Section
32361 may be recorded with the county recorder of any county, and
from the time of such recording, the amount of the taxes, interest,
and penalty set forth in the judgment shall constitute a lien upon
all the real property owned by the taxpayer in the county or which he
may acquire afterwards and before the lien expires, which lien shall
have the force, effect, and priority of a judgment lien and shall
continue for 10 years from the time of the recording of the abstract
unless sooner released or otherwise discharged. The lien may, within
10 years from the date of the recording of the abstract or within 10
years from the date of the last extension of the lien, be extended by
recording a new abstract in the office of the county recorder of any
county and from the time of such recording, the lien shall be
extended to the real property in such county for 10 years unless
sooner released or otherwise discharged. Execution shall issue upon
such a judgment upon the request of the board in the same manner as
execution may issue upon other judgments, and sales shall be held
under the execution as prescribed in the Code of Civil Procedure. In
all proceedings under this section the board shall act on behalf of
the people of the State of California.
(a) If any person fails to pay any amount imposed under this
part at the time that it becomes due and payable, the amount
thereof, including penalties and interest, together with any costs in
addition thereto, shall thereupon be a perfected and enforceable
state tax lien. Such a lien is subject to Chapter 14 (commencing with
Section 7150) of Division 7 of Title 1 of the Government Code.
(b) For the purpose of this section, amounts are "due and payable" on the following dates:
(1) For amounts disclosed on a return received by the board before the date the return is delinquent, the date the return would have been delinquent;
(2) For amounts disclosed on a return filed on or after the date the return is delinquent, the date the return is received by the board;
(3) For amounts determined under Section 32311 (pertaining to jeopardy assessments), the date the notice of the board's finding is mailed or issued;
(4) For all other amounts, the date the assessment is final.
(b) For the purpose of this section, amounts are "due and payable" on the following dates:
(1) For amounts disclosed on a return received by the board before the date the return is delinquent, the date the return would have been delinquent;
(2) For amounts disclosed on a return filed on or after the date the return is delinquent, the date the return is received by the board;
(3) For amounts determined under Section 32311 (pertaining to jeopardy assessments), the date the notice of the board's finding is mailed or issued;
(4) For all other amounts, the date the assessment is final.
(a) If the board determines that the amount of tax,
interest, and penalties are sufficiently secured by a lien on other
property or that the release or subordination of the lien imposed
under this article will not jeopardize the collection of the amount
of the tax, interest, and penalties, the board may at any time
release all or any portion of the property subject to the lien from
the lien or may subordinate the lien to other liens and encumbrances.
(b) If the board finds that the liability represented by the lien imposed under this article, including any interest accrued thereon, is legally unenforceable, the board may release the lien.
(c) A certificate by the board to the effect that any property has been released from a lien or that the lien has been subordinated to other liens and encumbrances is conclusive evidence that the property has been released or that the lien has been subordinated as provided in the certificate.
(b) If the board finds that the liability represented by the lien imposed under this article, including any interest accrued thereon, is legally unenforceable, the board may release the lien.
(c) A certificate by the board to the effect that any property has been released from a lien or that the lien has been subordinated to other liens and encumbrances is conclusive evidence that the property has been released or that the lien has been subordinated as provided in the certificate.
