California § 8956. 8956. (Amended by Stats. 1994, Ch. 912, Sec. 11.)

California Statutes

§ 8956. — 8956. (Amended by Stats. 1994, Ch. 912, Sec. 11.)

California § 8956.

JurisdictionCalifornia

Code RTCRevenue 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

This text of California § 8956. (8956. (Amended by Stats. 1994, Ch. 912, Sec. 11.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cal. Revenue and Taxation Code - RTC Code § 8956. (2026).

Text

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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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.

Legislative History

Amended by Stats. 1994, Ch. 912, Sec. 11. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.

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California § 8956., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/8956..