Application for entry of judgment: Authority of Department; certificate of delinquency

1. If, with respect to any tax or fee administered by the Department, a person: (a) Fails to pay the tax or fee when due according to his or her own return filed with the Department; (b) Fails to pay a deficiency determination when due; or (c) Defaults on a payment pursuant to a written agreement with the Department, Ê the Department may, within 4 years after the amount is due, file in the office of the clerk of any court of competent jurisdiction an application for the entry of a summary judgment for the amount due. 2. The application must be accompanied by a certificate specifying: (a) The amount required to be paid, including any interest and penalties due; (b) The name and address of the person liable for the payment, as they appear on the records of the Department; (c) The basis for the determination of the Department of the amount due; and (d) That the Department has complied with the applicable provisions of law in relation to the determination of the amount required to be paid. 3. The application must include a request that judgment be entered against the person in the amount required to be paid, including any interest and penalties due, as set forth in the certificate.