California Revenue and Taxation Code 30212 – The board shall forthwith collect the tax, penalty, and interest due …
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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.)
Terms Used In California Revenue and Taxation Code 30212
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19