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DIVISION 2. OTHER TAXES 6001-60709›PART 1. SALES AND USE TAXES 6001-7176›CHAPTER 6. Collection of Tax 6701-6850›ARTICLE 3. Judgment for Tax 6736-6740

§ 6737

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

The clerk of the court 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 clerk of the court may file the judgment in a loose-leaf book entitled, “Special Judgments for State Retail Sales or Use Tax.”

(Amended by Stats. 2003, Ch. 296, Sec. 42.7. Effective January 1, 2004.)

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California Revenue and Taxation Code

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