Cal. Rev. & Tax. Code § 38522
Current through the 2023 Legislative Session.
The county clerk immediately upon the filing of the certificate shall enter a judgment for the people of the State of California against the person in the amount required to be paid, together with interest and penalty as set forth in this certificate.
The county clerk may file the judgment in a looseleaf book entitled, "Special Judgments for State Timber Yield Tax."
Ca. Rev. and Tax. Code § 38522