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Business Taxes Law Guide—Revision 2024
Use Fuel Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 3. Use Fuel Tax
Chapter 5. Collection of Tax.
Article 1. Security for Tax
Section 8951
8951. Security. The department, whenever it deems it necessary to ensure compliance with this part or any rule or regulation adopted under this part, may require any user or vendor to deposit with it any security that it may determine. Any security in the form of cash, government bonds, or insured deposits in banks and savings and loan institutions shall be held by the department in trust to be used solely in the manner provided for by this section and Section 8956. The department may sell the security at public sale if it becomes necessary in order to recover any amount due under this part. Notice of the sale may be served upon the person who deposited the security in the manner prescribed for service of notice of a deficiency determination. Upon any sale, any surplus above the amount due shall be returned to the person who deposited the security.
History—Stats. 1945, p. 1439, in effect September 15, 1945, added fourth sentence. Stats. 1990, Ch. 1528, in effect January 1, 1991, substituted "ensure" for "insure" before "compliance", and added "or vendor" after "user", in the first sentence. Stats. 1991, Ch. 770, in effect January 1, 1992, added "or wholesaler" after "vendor" in the first sentence; added the second sentence. Stats. 1994, Ch. 903, in effect January 1, 1995, substituted "any" for "such" after "deposit with it" and substituted "that" for "as" after "it any security" in the first sentence; added "by" after "manner provided for" in the second sentence; deleted "so to do" after "becomes necessary" in the third sentence; and deleted "Security in the form of a bearer bond issued by the United States or the State of California which has a prevailing market price may, however, be sold by the board at private sale at a price not lower than the prevailing market price thereof." as the fifth sentence. Stats. 1994, Ch. 912, in effect September 28, 1994 but operative July 1, 1995, deleted ", or wholesaler" after "user or vendor" in the first sentence. Stats. 2024, Ch. 499 (SB 1528), in effect January 1, 2025, substituted "department for "board" throughout; and deleted "personally or by mail" after "deposited the security" in the fourth sentence.