SECTIONS 6736-6740 - California Statutes

REVENUE AND TAXATION CODE

SECTION 6736-6740

6736. If any amount required to be paid to the state under this
part is not paid when due, the board may, within 10 years after the
amount is due, file in the office of the Clerk of the Superior Court
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.

6737. The clerk of the court immediately upon the filing of the
certificate shall enter a judgment for the people of the State of
California against the person in the amount required to be paid,
together with interest and penalty as set forth in this certificate.
The clerk of the court may file the judgment in a loose-leaf book
entitled, "Special Judgments for State Retail Sales or Use Tax."

6738. An abstract of the judgment or a copy of the judgment may be
filed for record with the county recorder of any county. From the
time of the filing, the amount required to be paid, together with the
interest and penalty set forth constitutes a lien upon all the real
property in the county owned by the person liable until the lien
acquired by that person expires. The lien has the force, effect, and
priority of a judgment lien and shall continue for 10 years from the
date of the judgment so entered by the clerk of the court unless
sooner released or otherwise discharged. The lien may, within 10
years from the date of the judgment, or within 10 years from the date
of the last extension of the lien, be extended by filing for record
in the office of the county recorder of any county an abstract or
copy of the judgment. From the time of filing the lien shall be
extended to the property in the county for 10 years unless sooner
released or otherwise discharged.

6739. 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 be held under such execution as prescribed in the
Code of Civil Procedure.

6740. (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 such
property has been released or that the lien has been subordinated as
provided in the certificate.