Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2010
 

Motor Vehicle Fuel Tax Law

CHAPTER 5. DETERMINATIONS AND PAYMENTS.1

Article 7. Payments by Unlicensed Persons

Section 7728

7728. Jeopardy determination collection. The board shall file a copy of this jeopardy determination with the Controller who shall forthwith collect the tax, penalty, and interest due from the unlicensed supplier by seizure and sale of property in the manner prescribed for the collection of a delinquent monthly tax.

1Added by Stats. 2000, Ch. 1053 (AB 2114), operative January 1, 2002.