§ 19202
61 words·~1 min read·
/ca/revenue-and-taxation-code/19202A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The clerk of the court immediately upon the filing of the certificate shall enter a judgment for the people of the State of California against the taxpayer in the amount set forth in the certificate. The clerk of the court may file the judgment in a loose-leaf book entitled “Personal Income Tax Judgments” or “Bank and Corporation Tax Judgments,” as appropriate.