Section 19202 Of Article 1. Judgment For Tax From California Revenue And Taxation Code >> Division 2. >> Part 10.2. >> Chapter 5. >> Article 1.

. The county clerk 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 county clerk may file the judgment in a loose-leaf book entitled "Personal Income Tax Judgments" or "Bank and Corporation Tax Judgments," as appropriate.