California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 13. CIGARETTE TAX |
Chapter 4. Determinations |
ARTICLE 2.5. Payment by Unlicensed Persons |
Section 30212.
Latest version.
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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.)