DIVISION 2. OTHER TAXES 6001-61050›PART 13. CIGARETTE TAX 30001-30483›CHAPTER 4. Determinations 30181-30285›ARTICLE 2.5. Payment by Unlicensed Persons 30210-30215

§ 30212

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

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. 2003, Ch. 890, Sec. 10. Effective January 1, 2004.)

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California Revenue and Taxation Code

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