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Business Taxes Law Guide—Revision 2025
Use Fuel Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 3. Use Fuel Tax
Chapter 5. Collection of Tax. (View entire chapter)
Article 1. Security for Tax
- 8951 Security
- 8952 Notice of delinquency to creditors, etc
- 8953 Non-transferability after notice
- 8954 Advise board; effective notice
- 8955 Liability for transfer
- 8956 Effect of security for tax when business discontinued
- 8957 Notice; credits held by person other than taxpayer [Repealed.]
- 8957 Notice of levy
- 8958 Employer withheld earnings
Article 2. Suit for Tax
Article 3. Lien of Tax
Article 3.5. Warrant for Collection of Tax
Article 4. Seizure and Sale
Article 4.5. Successor Withholding and Liability
- 9021 Successor withholding
- 9022 Successor liability; certificate of tax clearance
- 9023 Certificate of tax clearance
- 9024 Notice of successor liability