Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 1. SALES AND USE TAXES [6001 - 7176]
( Part 1 added by Stats. 1941, Ch. 36. ) CHAPTER 6. Collection of Tax [6701 - 6850]
( Chapter 6 added by Stats. 1941, Ch. 36. ) ARTICLE 3. Judgment for Tax [6736 - 6740]
( Article 3 added by Stats. 1941, Ch. 36. ) 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.
(Amended by Stats. 2003, Ch. 296, Sec. 42.5. Effective January 1, 2004.)