Laws, Regulations and Annotations
Business Taxes Law Guide – Revision 2022
Motor Vehicle Fuel Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 2. Motor Vehicle Fuel Tax Law
Chapter 5. Determinations and Payments.1
Article 7. Payments by Unlicensed Persons
7728. Jeopardy determination collection. The board shall file a copy of this jeopardy determination with the Controller who shall forthwith collect the tax, penalty, and interest due from the unlicensed supplier by seizure and sale of property in the manner prescribed for the collection of a delinquent monthly tax.
1Added by Stats. 2000, Ch. 1053 (AB 2114), operative January 1, 2002.