DIVISION 2. OTHER TAXES 6001-61050›PART 31. DIESEL FUEL TAX LAW 60001-60709›CHAPTER 6. Determinations and Payments 60201-60366›ARTICLE 6. Payment by Unlicensed Persons 60360-60366

§ 60362

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. 1994, Ch. 912, Sec. 17. 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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