Revenue and Taxation Code § 7728

ARTICLE 7. Payments by Unlicensed Persons

Current as of September 28, 2026Rev. & Tax. Code, § 7728Official source ↗Ask about this

Repealed and added by Stats. 2000, Ch. 1053, Sec. 12. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.

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 unlicensed supplier by seizure and sale of property in the manner prescribed for the collection of a delinquent monthly tax.