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DIVISION 2. OTHER TAXES 6001-60709›PART 3. USE FUEL TAX 8601-9355›CHAPTER 5. Collection of Tax 8951-9035›ARTICLE 1. Security for Tax 8951-8958

§ 8956

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

If, at the time a person ceases to be a user or vendor under this part, the board holds security pursuant to Section 8951 in the form of cash, government bonds, or insured deposits in banks or savings and loan institutions, the security when applied to the account of the taxpayer shall be deemed to be a payment on account of any liability of the taxpayer to the board on the date the person ceases to be a user or vendor under this part.

(Amended by Stats. 1994, Ch. 912, Sec. 11. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)

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California Revenue and Taxation Code

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