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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 6. Collection of Tax.

Article 1.5. Suit for Tax

Section 7863


7863. Partial payment no bar to action. Payment of an amount to the board for and on account of the tax and the acceptance thereof does not bar an action by the state to recover any additional amount which is actually due.

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 "on account of the" and substituted "state" for "State".