Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011
 

Sales And Use Tax Law

CHAPTER 6. COLLECTION OF TAX

Article 3. Judgment for Tax

Section 6738

6738. Abstract of judgment; lien. An abstract of the judgment or a copy of such 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 interest and penalty set forth constitutes a lien upon all the real property in the county owned by the person liable or afterward and before the lien expires acquired by him. 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 in the manner herein provided, be extended by filing for record in the office of the county recorder of any county an abstract or copy of the judgment and from the time of such filing the lien shall be extended to the property in such county for 10 years unless sooner released or otherwise discharged.

History.—Stats. 1957, p. 2020, in effect September 11, 1957, substituted "afterward" for "afterwards" and "10" for "five." Stats. 1965, p. 2464, in effect September 17, 1965, deleted "real" before the word "property" and added the last sentence. Stats. 1977, Ch. 481, operative July 1, 1978, added "of such judgment" in the first sentence; added the word "real" in the second sentence; deleted the last sentence concerning personal property. Stats. 2003, Ch. 296 (SB 66), in effect January 1, 2004, deleted "county" after "entered by the", and added "of the court" after "clerk" in the third sentence.

No priority over private liens.—The liens provided by this section are subordinate to previously recorded private liens. Home Owner's Loan Corporation v. Hansen (1940) 38 Cal.App.2d 748.