California Statutes
§ 6738. — 6738. (Amended by Stats. 2003, Ch. 296, Sec. 42.9.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 1. PART 1. SALES AND USE TAXES·Ch. 6. CHAPTER 6. Collection of Tax·Art. 3. ARTICLE 3. Judgment for Tax
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 abst
Free access — add to your briefcase to read the full text and ask questions with AI
California § 6738. (6738. (Amended by Stats. 2003, Ch. 296, Sec. 42.9.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 2003, Ch. 296, Sec. 42.9. Effective January 1, 2004.