California Revenue and Taxation Code ARTICLE 2 - Judgment for Tax

• Section 32361.
  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...
• Section 32362.
  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...
• Section 32363.
  (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...
• Section 32364.
  (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...

Last modified: October 22, 2018