Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Motor Vehicle Fuel Tax Law

CHAPTER 6. COLLECTION OF TAX.

Article 2.5. Warrant for Collection of Tax

Section 7881

7881. Issuance; limitations. At any time within three years after any person is delinquent in the payment of any amount herein required to be paid or within 10 years after the last recording or filing of a notice of state tax lien under Section 7171 of the Government Code, the Controller or his authorized representative may issue a warrant for the enforcement of any liens and for the collection of any amount required to be paid to the state under this part.

History.—Added by Stats. 1959, p. 2470, in effect September 18, 1959. Stats. 1965, p. 2046, in effect September 17, 1965, revised section to provide for periods of limitations. Stats. 1977, Ch. 481, operative July 1, 1978, deleted "of a certificate" and substituted "or filing of a notice of state tax lien". Stats. 1980, Ch. 600, operative January 1, 1981, substituted "Section 7171 of the Government Code," for "Section 7872".