{"code":"RTC","codeName":"Revenue and Taxation Code","section":"2186","citation":"Rev. & Tax. Code, § 2186","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. PROPERTY TAXATION [50. - 5911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1"},{"name":"PART 4. LEVY OF TAX [2151. - 2326.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-4"},{"name":"CHAPTER 2. Effect of Tax [2186. - 2196.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-4/chapter-2"}],"history":"Enacted by Stats. 1939, Ch. 154.","effective":null,"html":"<p>Every tax has the effect of a judgment against the person.</p>","text":"Every tax has the effect of a judgment against the person.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/effect-of-tax-2186","source":"California Legislative Information bulk export (pubinfo)"}