Section 19202.

CA Rev & Tax Code § 19202 (2019) (N/A)
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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.)