Revenue and Taxation Code § 30212
‹ § 30211§ 30213 ›Open in browserleginfo ↗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 for the collection of a delinquent monthly tax.
(Added by Stats. 2003, Ch. 890, Sec. 10. Effective January 1, 2004.)