43062. 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.)
California Legal Code
43062. 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.)