Revenue and Taxation Code § 60362

ARTICLE 6. Payment by Unlicensed Persons

Current as of September 28, 2026Rev. & Tax. Code, § 60362Official source ↗

Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.

The board shall forthwith collect the tax, penalty, and interest due from the unlicensed person by seizure and sale of property in the manner prescribed for the collection of a delinquent monthly tax.