CA Rev & Tax Code Section 19202


The county clerk 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 county clerk may file the judgment in a loose-leaf book entitled “Personal Income Tax Judgments” or “Bank and Corporation Tax Judgments,” as appropriate.
Last Updated

Aug. 19, 2023

§ 19202’s source at ca​.gov