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BTLG Table of Contents > Cigarette and Tobacco Products Tax Law > Chapter 4 > Section 30212

Cigarette and Tobacco Products Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 13. Cigarette Tax
Chapter 4. Determinations

Article 2.5. Payment by Unlicensed Persons1

Section 30212

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30212. Seizure and sale of property. 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.

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1Article 2.5 was added by Stats. 2003, Ch. 890 (AB 71), in effect January 1, 2004.