Except as otherwise provided by statute, if a judgment is entered on a claim for taxes by a public entity, the judgment is enforceable pursuant to this title in the same manner as any other money judgment.
§ 688.110.Generally
Title 9. Enforcement of Judgments · Division 1 · Chapter 8. Enforcement of State Tax Liability · Article 2. Enforcement of Judgment for Taxes · Enacted 1982 · no amendments on record · Last verified July 28, 2026
In one sentenceSection 688.110 provides that once a public entity obtains a judgment on a tax claim, that judgment is enforceable under this title in the same way as any other money judgment, except where some other statute says otherwise.
Full Text of § 688.110
Plain-English Summary
This section marks the transition from Chapter 8's warrant-based collection remedies to ordinary judgment enforcement. Article 1's provisions (§§ 688.010-688.050) let the state collect through warrants before any judgment exists. Article 2, consisting of this single section, covers what happens after a public entity has already gone to judgment on a tax claim.
Once that judgment is entered, § 688.110 treats it like any other money judgment for enforcement purposes — the standard remedies, liens, and procedures of this title apply, without the special warrant machinery or agency-specific claim routing found in § 688.030. The exception clause leaves room for a different statute to displace this default where one specifically addresses tax judgments.
Frequently Asked Questions
How is a judgment for taxes enforced once a public entity obtains one?
The same way as any other money judgment under this title, except as otherwise provided by statute.
Does this section apply before a public entity has gone to judgment on a tax claim?
No. This section covers judgments already entered on a tax claim; collection before judgment, through a warrant, falls under Article 1 (§§ 688.010-688.050) instead.
Does a tax judgment get the special claim-routing rules that apply to warrant-based levies?
Not under this section. Once the liability is reduced to judgment, ordinary money-judgment enforcement procedures apply rather than § 688.030's agency-specific routing.
Amendment History
Added by Stats. 1982, Ch. 1364, Sec. 2. Operative July 1, 1983, by Sec. 3 of Ch. 1364.
Source & verification. Section text is reproduced verbatim from
the Deering's California Codes Annotated / vLex. Enacted by the California Legislature.
Last verified July 28, 2026.
· Official source
Also known as: enforcement of tax judgment californiapublic entity money judgment for taxes