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 1.5. Suit for Tax

Section 7861

7861. Request by Controller. The Controller may request the Attorney General to bring suit for the recovery of any unpaid tax, interest, penalties, and costs.

History—Added by Stats. 1959, p. 2470, in effect September 18, 1959. Stats. 2000, Ch. 1053 (AB 2114), operative January 1, 2002, deleted "license" after "recovery of any unpaid".