BlackletterCalifornia law

Revenue and Taxation Code § 19202

ARTICLE 1. Judgment for Tax

Current as of September 28, 2026Rev. & Tax. Code, § 19202Official source ↗Ask about this

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

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.