ARTICLE 1. Judgment for Tax

Article 1 added by Stats. 1993, Ch. 31, Sec. 26.

§§ 19201–19209 · 9 sections

• § 19201 If any amount due under Part 10 (commencing with Section 17001), Part 11 (commencing with Section 23001), or any amount that may be collected by the Franchise…
• § 19202 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…
• § 19203 An abstract or a copy of the judgment may be recorded with the county recorder of any county. From the time of the recording, the amount set forth constitutes…
• § 19204 Within 10 years from the date of the recording or within 10 years from the date of the last extension of the lien in the manner provided in this section, the…
• § 19205 Execution shall issue upon the judgment upon request of the Franchise Tax Board in the same manner as execution may issue upon other judgments, and sales shall…
• § 19206 The Franchise Tax Board may, at any time, release all or any portion of the property subject to any lien provided for in this article from the lien or…
• § 19207 The Franchise Tax Board may release any lien imposed under Section 19203 or 19204 if it finds that the liability represented by the lien, including any…
• § 19208 A certificate by the Franchise Tax Board to the effect that any property has been released from a lien or that the lien has been subordinated to other liens is…
• § 19209 If the Franchise Tax Board records a certificate of release pursuant to Section 19206 or 19207, the cost of recording is an obligation of the taxpayer and may…