Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 31. DIESEL FUEL TAX LAW [60001 - 60709]
( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) CHAPTER 6. Determinations and Payments [60201 - 60366]
( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ARTICLE 6. Payment by Unlicensed Persons [60360 - 60366]
( Article 6 added by Stats. 1994, Ch. 912, Sec. 17. ) 60362.
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.
(Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)