Smejkal

This is an appeal on the judgment roll from a decision of the municipal court in favor of the plaintiff enforcing a sales tax liability against the appellant on a cause of action alleged under and pursuant to section 6711 of the Revenue and Taxation Code.

■ The defendant interposed demurrers alleging a special defense that' the cause of action was barred by the three-year statute of limitations provided for in said section 6711. It is conceded that the facts are as stated in the complaint, as amended, and thus the issue is one of law.

Appellant and a partner became liable for the payment of a retail sales tax arising out of the sale of personal property during the period of July 1, 1962, to September 30, 1962, in *973 the sum of $1,140. Notice of determination of said tax was served on appellant on March 20, 1964. Penalties and interest have accrued on the unpaid tax and as of November 30, 1967, there was a total due in the sum of $1,968.60, with further interest accruing at the rate of one-half percent per month thereafter.

On June 22, 1964, a certificate of the amount of such tax, interest and penalties then due was recorded in the County of Humboldt, consistent with the…