Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Cigarette and Tobacco Products Tax Law
CHAPTER 4. DETERMINATIONS.
Article 2.5. Payment by Unlicensed Persons1
Section 30212
30212. 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.
1Article 2.5 was added by Stats. 2003, Ch. 890 (AB 71), in effect January 1, 2004.