California Revenue and Taxation Code ARTICLE 1 - Judgment for Tax

• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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...

Last modified: October 22, 2018