{"code":"RTC","codeName":"Revenue and Taxation Code","section":"7732","citation":"Rev. & Tax. Code, § 7732","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 2. MOTOR VEHICLE FUEL TAX LAW [7301. - 8526.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2"},{"name":"CHAPTER 5. Determinations and Payments [7651. - 7732.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2/chapter-5"},{"name":"ARTICLE 7. Payments by Unlicensed Persons [7726. - 7732.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2/chapter-5/article-7"}],"history":"Repealed and added by Stats. 2000, Ch. 1053, Sec. 12.   Effective January 1, 2001.   Operative January 1, 2002, by Sec. 53 of Ch. 1053.","effective":"2001-01-01","html":"<p>No action taken pursuant to this article relieves the unlicensed supplier or a highway vehicle operator/fueler in any manner from the penal provisions of this part.</p>","text":"No action taken pursuant to this article relieves the unlicensed supplier or a highway vehicle operator/fueler in any manner from the penal provisions of this part.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/payments-by-unlicensed-persons-7732","source":"California Legislative Information bulk export (pubinfo)"}