CHAPTER 5. Collection of Tax [8951. - 9036.]

Chapter 5 added by Stats. 1941, Ch. 38.

§§ 8951–9036 · 36 sections

1. ARTICLE 1. Security for Tax §§ 8951–8958 · 8 sections

   • § 8951 The department, whenever it deems it necessary to ensure compliance with this part or any rule or regulation adopted under this part, may require any user or…
   • § 8952 If any user is delinquent in the payment of any obligation imposed under this part, or in the event a determination has been made against such a user which…
   • § 8953 After receiving the notice the persons so notified shall neither transfer nor make any other disposition of the credits, other personal property, or debts in…
   • § 8954 All persons so notified shall forthwith after receipt of the notice advise the board of all credits, other personal property, or debts in their possession,…
   • § 8955 If, during the effective period of the notice to withhold, any person so notified makes any transfer or disposition of the property or debts required to be…
   • § 8956 If, at the time a person ceases to be a user or vendor under this part, the board holds security pursuant to Section 8951 in the form of cash, government…
   • § 8957 (a) Subject to the limitations in subdivisions (b) and (c), the department may by notice of levy, served personally, by first-class mail, or by electronic…
   • § 8958 (a) Notwithstanding Article 7 (commencing with Section 706.151) of Chapter 5 of Title 9 of Part 2 of the Code of Civil Procedure, if the board determines upon…
2. ARTICLE 2. Suit for Tax §§ 8971–8973 · 3 sections

   • § 8971 At any time within three years after any tax or any amount of tax required to be collected becomes due and payable and at any time within three years after the…
   • § 8972 In the action a writ of attachment may be issued in the manner provided by Chapter 5 (commencing with Section 485.010) of Title 6.5 of Part 2 of the Code of…
   • § 8973 In the action a certificate by the board showing the delinquency shall be prima facie evidence of the levy of the tax, of the delinquency of the amount of tax,…
3. ARTICLE 3. Lien of Tax §§ 8991–8996 · 6 sections

   • § 8991 Notwithstanding the provisions of Section 8996, the excise tax, interest, and penalties are a lien upon and have the effect of an execution duly levied against…
   • § 8992 The lien arising under Section 8991 attaches at the time a vehicle is operated in this state through the use of fuel taxable under this part.
   • § 8993 The lien arising under Section 8991 shall not be removed until the excise tax, interest, and penalties are paid or the vehicle or other property subject to the…
   • § 8994 The lien arising under Section 8991 as to the tax and interest, but exclusive of penalties, upon personal property is paramount to all private liens or…
   • § 8995 The Department of Motor Vehicles may transfer the registered ownership of any motor vehicle using fuel taxable under this part only after a certificate of…
   • § 8996 (a) If any person fails to pay any amount imposed under this part at the time that it becomes due and payable, the amount thereof, including penalties and…
4. ARTICLE 3.5. Warrant for Collection of Tax §§ 9001–9003 · 3 sections

   • § 9001 At any time within three years after any person is delinquent in the payment of any amount herein required to be paid or within 10 years after the last…
   • § 9002 The board may pay or advance to the sheriff or marshal, the same fees, commissions, and expenses for his or her services as are provided by law for similar…
   • § 9003 The fees, commissions, and expenses are the obligation of the person required to pay any amount under this part and may be collected from him by virtue of the…
5. ARTICLE 4. Seizure and Sale §§ 9011–9014 · 6 sections

   • § 9011 Whenever any user is delinquent in the payment of the obligations imposed under this part, the board or its authorized representative may collect the amount…
   • § 9012 Notice of the sale and the time and place thereof shall be given in writing to the delinquent user and to all persons who have an interest of record in the…
   • § 9012.5 The board may seize any motor vehicle subject to the lien of the tax and thereafter sell the vehicle at private sale to pay the tax due, together with any…
   • § 9012.6 Notice of the sale shall be given in writing to the delinquent user and to all persons appearing of record to have an interest in the motor vehicle at least 10…
   • § 9013 At any sale the board or its authorized agent shall sell the property in accordance with the law and the notice and shall deliver to the purchaser a bill of…
   • § 9014 If upon any sale the moneys received exceed the amount due to the state from the user, the board shall return the excess to the user and obtain his or her…
6. ARTICLE 4.5. Successor Withholding and Liability §§ 9021–9024 · 4 sections

   • § 9021 If any vendor liable for any amount under this part sells out his or her business or stock of goods or quits the business, his or her successor or assigns…
   • § 9022 (a) If the purchaser of a business or stock of goods fails to withhold the purchase price as required, he or she becomes personally liable for the payment of…
   • § 9023 The certificate may be issued after the payment of all amounts due under this part, according to the records of the board as of the date of the certificate, or…
   • § 9024 The obligation of the successor shall be enforced by serving a notice of successor liability on the person. The notice shall be served in the manner prescribed…
7. ARTICLE 5. Miscellaneous Provisions §§ 9031–9036 · 6 sections

   • § 9031 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…
   • § 9032 The board shall not be subject to subdivisions (c) and (d) of Section 16307 of the Corporations Code unless, at the time of application for or issuance of a…
   • § 9033 (a) The board may, in its discretion, enter into a written installment payment agreement with a person for the payment of any taxes due, together with interest…
   • § 9033.5 The board, beginning no later than January 1, 2001, shall provide each taxpayer who has an installment payment agreement in effect under Section 9033 an annual…
   • § 9035 (a) A collection cost recovery fee shall be imposed on any person that fails to pay an amount of tax, interest, penalty, or other amount due and payable under…
   • § 9036 (a) Notwithstanding Sections 706.071, 706.073, 706.080, 706.101, and 706.105 of the Code of Civil Procedure, the California Department of Tax and Fee…