§ 32361. — 32361. (Added by Stats. 1955, Ch. 1842.)

California § 32361.

• Jurisdiction: California
• Code RTC: Revenue and Taxation Code - RTC
• Div. 2.: DIVISION 2. OTHER TAXES
• Part 14.: PART 14. ALCOHOLIC BEVERAGE TAX
• Ch. 7.: CHAPTER 7. Collection of Tax
• Art. 2.: ARTICLE 2. Judgment for Tax

Text

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 or any other county a certificate specifying the amount of the tax, interest, and penalty due, the name and last known address of the taxpayer liable for it, that the board has complied with all the provisions of this part in relation to the computation and levy of the tax, and requesting that judgment be entered against the taxpayer in the amount of the tax, interest, and penalty set forth in the certificate. The county clerk immediately upon the filing of the certificate shall enter a judgment for the people of the State of California
against the taxpayer in the amount of the tax, interest, and penalty set forth in the certificate. The judgment may be filed by the county clerk in a loose-leaf book entitled “Special Judgment for State Excise Tax.”

Legislative History

Added by Stats. 1955, Ch. 1842.