Cal. Rev. & Tax. Code § 19202
Current through the 2023 Legislative Session.
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.
Ca. Rev. and Tax. Code § 19202