Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011
 

Diesel Fuel Tax Law

CHAPTER 6. DETERMINATIONS AND PAYMENTS.

Article 6. Payment by Unlicensed Persons

Section 60362

60362. Seizure and sale of property. The board shall forthwith collect the tax, penalty, and interest due from the unlicensed person by seizure and sale of property in the manner prescribed for the collection of a delinquent monthly tax.