Section 38521 Of Article 3. Judgment For Tax From California Revenue And Taxation Code >> Division 2. >> Part 18.5. >> Chapter 6. >> Article 3.
38521
. If any amount required to be paid to the state under this
part is not paid when due, the board may within three years after the
amount is due file in the office of the County Clerk of Sacramento
County, or any county, a certificate specifying the amount required
to be paid, interest and penalty due, the name and address as it
appears on the records of the board of the person liable, the
compliance of the board with this part in relation to the
determination of the amount required to be paid, and a request that
judgment be entered against the person in the amount required to be
paid, together with interest and penalty as set forth in the
certificate.