California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 19202
Official textleginfo.legislature.ca.govlast amended
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.
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