Code Section

Revenue and Taxation Code - RTC

DIVISION 2. OTHER TAXES [6001 - 61050]

  ( Heading of Division 2 amended by Stats. 1968, Ch. 279. )
  

PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526]

  ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. )
  

CHAPTER 5. Determinations and Payments [7651 - 7732]

  ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. )
  

ARTICLE 7. Payments by Unlicensed Persons [7726 - 7732]
  ( Article 7 added by Stats. 2000, Ch. 1053, Sec. 12. )

  
7728.  

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.

(Repealed and added by Stats. 2000, Ch. 1053, Sec. 12. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)