Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2023

Sales And Use Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 6. Collection of Tax

Article 3. Judgment for Tax

Section 6736

6736. Request for judgment. If any amount required to be paid to the State under this part is not paid when due, the board may, within ten years after the amount is due, file in the office of the Clerk of the Superior Court of Sacramento County, or any county, a certificate specifying the amount required to be paid, interest and penalty due, the name and address as it appears on the records of the board of the person liable, the compliance of the board with this part in relation to the determination of the amount required to be paid, and a request that judgment be entered against the person in the amount required to be paid, together with interest and penalty as set forth in the certificate.

History—Stats. 1987, Ch. 38, in effect January 1, 1988, changed "within three years" to "within ten years" and changed "county clerk" to "County Clerk". Stats. 2003, Ch. 296 (SB 66), in effect January 1, 2004, deleted "County" after "office of the", and added "the Superior Court of" after "Clerk of".