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DIVISION 2. OTHER TAXES 6001-61050›PART 3. USE FUEL TAX 8601-9355›CHAPTER 3.5. Collection of Tax by Vendor 8732-8735›ARTICLE 1. Collection of Tax by Vendor 8732-8735

§ 8733

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

The tax required to be collected by the vendor constitutes a debt owed by the vendor to this State.

(Added by Stats. 1953, Ch. 1814.)

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California Revenue and Taxation Code

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