ARTICLE 7. Payments by Unlicensed Persons

Article 7 added by Stats. 2000, Ch. 1053, Sec. 12.

§§ 7726–7732 · 7 sections

• § 7726 (a) If any person becomes a supplier without first securing a license, the tax, applicable penalties and interest, if any, become immediately due and payable…
• § 7727 (a) The backup tax imposed under Section 7364 and any applicable penalties and interest shall be immediately due and payable. The board shall forthwith…
• § 7728 The board shall file a copy of this jeopardy determination with the Controller who shall forthwith collect the tax, penalty, and interest due from the…
• § 7729 At the request of the Controller, the Attorney General shall commence and prosecute to final determination an action at law to collect the tax, penalty, and…
• § 7730 In the suit, a copy of the jeopardy determination certified by the secretary of the board or by the Controller, shall be prima facie evidence that the…
• § 7731 The foregoing remedies of the state are cumulative.
• § 7732 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…