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Earlier editions: 2020-112018-112026-09

DIVISION 2. OTHER TAXES 6001-61050›PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS 18401-19802›CHAPTER 5. Collection of Tax 19201-19298›ARTICLE 1. Judgment for Tax 19201-19209

§ 19202

California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California

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.

(Amended by Stats. 2016, Ch. 366, Sec. 25. (SB 974) Effective January 1, 2017.)

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California Revenue and Taxation Code

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