Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2022

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 6737

6737. Entry and filing of judgment. 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 looseleaf book entitled, "Special Judgments for State Retail Sales or Use Tax."

History—Stats. 2003, Ch. 296 (SB 66), in effect January 1, 2004, deleted "county" after "certificate. The", and added "of the court" after "clerk" in the first and second sentence.

Constitutionality.—The procedure provided by this and the preceding section is not violative of due process of law, nor does it constitute special legislation. People v. Skinner (1941) 18 Cal.2d 349.

Certificate need not be signed by board itself.—Since Section 7052 specifically empowers the board to appoint such assistants as it may deem necessary to enforce its powers and perform its duties, a certificate signed by the tax counsel appointed by the board rather than by the board itself is valid. Id.