California Revenue and Taxation Code ARTICLE 3 - Judgment for Tax

• Section 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...
• Section 38522.
  The county clerk immediately upon the filing of the certificate shall enter a judgment for the people of the State of California against the person...
• Section 38523.
  An abstract of the judgment or a copy may be filed for record with the county recorder of any county. From the time of the...
• Section 38524.
  Execution shall issue upon the judgment upon request of the board in the same manner as execution may issue upon other judgments, and sales shall...
• Section 38525.
  (a) If the board determines that the amount of tax, interest, and penalties are sufficiently secured by a lien or other property or that the release...

Last modified: October 22, 2018