Laws, Regulations & Annotations
Search
Business Taxes Law Guide – Revision 2019
Use Fuel Tax Law
CHAPTER 3.5. COLLECTION OF TAX BY VENDOR.
Article 1. Collection of Tax by Vendor1
Section 8733
8733. Tax as debt. The tax required to be collected by the vendor constitutes a debt owed by the vendor to this State.
History.—Added by Stats. 1953, p. 3598, in effect September 9, 1953.
1Stats. 1991, Ch. 770, in effect January 1, 1992, added "Article 1. Collection of Tax by Vendor." immediately preceding Section 8732.