California Revenue and Taxation Code ARTICLE 7 - Payments by Unlicensed Persons

• Section 7726.
  (a) If any person becomes a supplier without first securing a license, the tax, applicable penalties and interest, if any, become immediately due and payable on...
• Section 7727.
  (a) The backup tax imposed under Section 7364 and any applicable penalties and interest shall be immediately due and payable. The board shall forthwith ascertain as...
• Section 7728.
  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...
• Section 7729.
  At the request of the Controller, the Attorney General shall commence and prosecute to final determination an action at law to collect the tax, penalty,...
• Section 7730.
  In the suit, a copy of the jeopardy determination certified by the secretary of the board or by the Controller, shall be prima facie evidence...
• Section 7731.
  The foregoing remedies of the state are cumulative.(Repealed and added by Stats. 2000, Ch. 1053, Sec. 12. Effective January 1, 2001. Operative January 1, 2002,...
• Section 7732.
  No action taken pursuant to this article relieves the unlicensed supplier or a highway vehicle operator/fueler in any manner from the penal provisions of this...

Last modified: October 22, 2018