§ 32361 Whenever any tax, interest, or penalty is not paid when due, the …
§ 32362 An abstract or copy of the judgment entered under Section 32361 may …
§ 32363 (a) If any person fails to pay any amount imposed under this …
§ 32364 (a) If the board determines that the amount of tax, interest, …

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 14 > Chapter 7 > Article 2 - Judgment for Tax

  • board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
  • County: includes city and county. See California Revenue and Taxation Code 15
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Tax: as used in this part , except in Chapters 4 (commencing with Section 32151) and 5 (commencing with Section 32201), means the excise tax imposed by this part on beer or wine or on distilled spirits. See California Revenue and Taxation Code 32004