BlackletterCalifornia law

Revenue and Taxation Code § 6737

ARTICLE 3. Judgment for Tax

Current as of September 28, 2026Rev. & Tax. Code, § 6737Official source ↗

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

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.”