California Statutes
§ 32362. — 32362. (Amended by Stats. 1965, Ch. 690.)
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
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 of such recording, the amount of the taxes, interest, and penalty set forth in the judgment shall constitute a lien upon all the real property owned by the taxpayer in the county or which he may acquire afterwards and before the lien expires, which lien shall have the force, effect, and priority of a judgment lien and shall continue for 10 years from the time of the recording of the abstract unless sooner released or otherwise discharged. The lien may, within 10 years from the date of the recording of the abstract or within 10 years
from the date of the last extension of the lien, be extended by recording a new abstract in the office of the county
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California § 32362. (32362. (Amended by Stats. 1965, Ch. 690.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 1965, Ch. 690.