California Revenue and Taxation Code ARTICLE 2.5 - Payment by Unlicensed Persons

• Section 30210.
  If any person becomes a cigarette or tobacco products distributor without first securing a license, the tax, and applicable penalties and interest, if any, become...
• Section 30211.
  The board shall forthwith ascertain as best it may the amount of the cigarettes or tobacco products distributed and shall determine immediately the tax on...
• Section 30212.
  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...
• Section 30213.
  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...
• Section 30214.
  The foregoing remedies of the state are cumulative.(Added by Stats. 2003, Ch. 890, Sec. 10. Effective January 1, 2004.)
• Section 30215.
  No action taken pursuant to this article relieves the unlicensed person in any way from the penal provisions of this part.(Added by Stats. 2003, Ch....

Last modified: October 22, 2018