California Statutes
§ 8956. — 8956. (Amended by Stats. 1994, Ch. 912, Sec. 11.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 3. PART 3. USE FUEL TAX·Ch. 5. CHAPTER 5. Collection of Tax·Art. 1. ARTICLE 1. Security for Tax
If, at the time a person ceases to be a user or vendor under this part, the board holds security pursuant to Section 8951 in the form of cash, government bonds, or insured deposits in banks or savings and loan institutions, the security when applied to the account of the taxpayer shall be deemed to be a payment on account of any liability of the taxpayer to the board on the date the person ceases to be a user or vendor under this part.
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California § 8956. (8956. (Amended by Stats. 1994, Ch. 912, Sec. 11.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 1994, Ch. 912, Sec. 11. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.