Revenue and Taxation Code section 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.”

Source: Section 6737, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=6737.­ (updated Jan. 1, 2004; accessed Jun. 25, 2025).

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Verified:
Jun. 25, 2025

§ 6737's source at ca​.gov