California Government Code 43062 – Every tax has the effect of a judgment against the person, and every …
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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.
(Added by Stats. 1949, Ch. 79.)
Terms Used In California Government Code 43062
- Lien: A claim against real or personal property in satisfaction of a debt.
- Person: includes any person, firm, association, organization, partnership, limited liability company, business trust, corporation, or company. See California Government Code 17