2017 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 1 - SALES AND USE TAXES
CHAPTER 6 - Collection of Tax
ARTICLE 3 - Judgment for Tax
Section 6737.

6737.  

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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