Revenue and Taxation Code section 19202

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.

Source: Section 19202, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=19202.­ (updated Jan. 1, 2017; accessed Jun. 30, 2025).

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Verified:
Jun. 30, 2025

§ 19202's source at ca​.gov