California Revenue and Taxation Code ARTICLE 6 - Payment by Unlicensed Persons

• Section 60360.
  If any person becomes a supplier, exempt bus operator, government entity, qualified highway vehicle operator, or interstate user without first securing a license, the tax,...
• Section 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...
• Section 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...
• Section 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...
• Section 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,...
• Section 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...
• Section 60365.
  The foregoing remedies of the state are cumulative.(Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec....
• Section 60366.
  No action taken pursuant to this article relieves the unlicensed person in any way from the penal provisions of this part.(Added by Stats. 1994, Ch....

Last modified: October 22, 2018