Laws, Regulations & Annotations


Business Taxes Law Guide – Revision 2019

Cigarette and Tobacco Products Tax Law


Article 2.5. Payment by Unlicensed Persons1

Section 30212

30212. Seizure and sale of property. 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.

1Article 2.5 was added by Stats. 2003, Ch. 890 (AB 71), in effect January 1, 2004.