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.)
Last modified: October 25, 2018