{"code":"RTC","codeName":"Revenue and Taxation Code","section":"60491","citation":"Rev. & Tax. Code, § 60491","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 31. DIESEL FUEL TAX LAW [60001. - 60709.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-31"},{"name":"CHAPTER 7. Collection of Tax [60401. - 60496.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-31/chapter-7"},{"name":"ARTICLE 7. Miscellaneous Provisions [60491. - 60496.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-31/chapter-7/article-7"}],"history":"Added by Stats. 1994, Ch. 912, Sec. 17.   Effective September 28, 1994.   Operative July 1, 1995, by Sec. 26 of Ch. 912.","effective":"1994-09-28","html":"<p>The remedies of the state provided for in this chapter are cumulative, and no action taken by the board constitutes an election by the state to pursue any remedy to the exclusion of any other remedy for which provision is made in this part.</p>","text":"The remedies of the state provided for in this chapter are cumulative, and no action taken by the board constitutes an election by the state to pursue any remedy to the exclusion of any other remedy for which provision is made in this part.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/miscellaneous-provisions-60491","source":"California Legislative Information bulk export (pubinfo)"}