{"code":"RTC","codeName":"Revenue and Taxation Code","section":"19202","citation":"Rev. & Tax. Code, § 19202","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401. - 19802.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.2"},{"name":"CHAPTER 5. Collection of Tax [19201. - 19298.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.2/chapter-5"},{"name":"ARTICLE 1. Judgment for Tax [19201. - 19209.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.2/chapter-5/article-1"}],"history":"Amended by Stats. 2016, Ch. 366, Sec. 25.   (SB 974)   Effective January 1, 2017.","effective":"2017-01-01","html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/judgment-for-tax-19202","source":"California Legislative Information bulk export (pubinfo)"}