Section 43062.

Cal. Government Code - GOV § 43062.
in effect
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Every tax has the effect of a judgment against the person, and every tax lien has the effect of an execution levied against all property of the delinquent.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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