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Business Taxes Law Guide—Revision 2024

Motor Vehicle Fuel Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 2. Motor Vehicle Fuel Tax Law

Chapter 4. Licenses and Bonds.1

Article 4. Security

Section 7487


7487. Amount of bond. [Repealed by Stats. 2001, Ch. 429 (AB 309), operative January 1, 2002.]


7487. Security; payment on account. If, at the time a person ceases to operate under this part, the board holds a security pursuant to Section 7486 in the form of cash, or insured deposits in banks or savings and loan institutions, the security when applied to the account of the taxpayer shall be deemed to be a payment on account of any liability of the taxpayer to the Controller on the date the person ceases to operate under this part.

History—Added by Stats. 2001, Ch. 429 (AB 309), operative January 1, 2002.


1Added by Stats. 2000, Ch. 1053 (AB 2114), operative January 1, 2002.