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 6. Collection of Tax.

Article 1. Security for Tax

Section 7851

7851. Notice of delinquency to creditors. If any supplier is delinquent in the payment of his or her tax, or in the event a determination has been made against him or her which remains unpaid, the Controller may, not later than 10 years after the payment became delinquent, or within 10 years after the last recording or filing of a notice of state tax lien under Section 7171 of the Government Code, give notice thereof personally or by first-class mail to all persons, including any officer or department of the state or any political subdivision or agency of the state, having in their possession or under their control any credits or other personal property belonging to the supplier, or owing any debts to the supplier. In the case of any state officer, department or agency, the notice shall be given to such officer, department or agency prior to the time it presents the claim of the delinquent taxpayer to the Controller.

History—Stats. 1963, p. 1808, in effect September 20, 1963, added references to determinations which remain unpaid, and three year statute of limitations. Also added last sentence. Stats. 1977, Ch. 481, operative July 1, 1978, changed statute of limitation from "three" years to "10" years; and substituted "or filing of a notice of state tax lien" for "of a certificate". Stats. 1978, Ch. 827, effective January 1, 1979, substituted "first-class" for "registered". Stats. 1980, Ch. 600, operative January 1, 1981, substituted "Section 7171 of the Government Code" for "Section 7872". Stats. 2000, Ch. 1053 (AB 2114), operative January 1, 2002, substituted "supplier" for "distributor" after "If any", "property belonging to the" and "any debts to the" and substituted "or her" for "license", and added "or her" after "determination has been made against him" in the first sentence; added "State" after "delinquent taxpayer to the" in the second sentence.