ARTICLE 6. Payment by Unlicensed Persons [60360. - 60366.]

Article 6 added by Stats. 1994, Ch. 912, Sec. 17.

§§ 60360–60366 · 8 sections

• § 60360 If any person becomes a supplier, exempt bus operator, government entity, qualified highway vehicle operator, or interstate user without first securing a…
• § 60361 (a) The board shall forthwith ascertain as best it may the amount of the diesel fuel removed, entered, sold, delivered, or used and shall determine immediately…
• § 60361.5 (a) Except in the case of a qualified highway vehicle operator, the backup tax imposed under Section 60058 and any applicable penalties and interest shall be…
• § 60362 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…
• § 60363 At the request of the board, the Attorney General shall commence and prosecute to final determination an action at law to collect the tax, penalty, and…
• § 60364 In the suit, a copy of the jeopardy determination certified by the board shall be prima facie evidence that the unlicensed person is indebted to the state in…
• § 60365 The foregoing remedies of the state are cumulative.
• § 60366 No action taken pursuant to this article relieves the unlicensed person in any way from the penal provisions of this part.