California Statutes
§ 30212. — 30212. (Added by Stats. 2003, Ch. 890, Sec. 10.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 13. PART 13. CIGARETTE TAX·Ch. 4. CHAPTER 4. Determinations·Art. 2.5. ARTICLE 2.5. Payment by Unlicensed Persons
The board shall forthwith collect the tax, penalty, and interest due from the unlicensed person by seizure and sale of property in the manner prescribed for the collection of a delinquent monthly tax.
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California § 30212. (30212. (Added by Stats. 2003, Ch. 890, Sec. 10.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 2003, Ch. 890, Sec. 10. Effective January 1, 2004.