Laws, Regulations and Annotations


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 4. Seizure and Sale

Section 9014

9014. Disposition of proceeds. If upon any sale the moneys received exceed the amount due to the state from the user, the board shall return the excess to the user and obtain his or her receipt. If any person having an interest in or lien upon the property files with the board prior to the sale notice of his or her interest or lien, the board shall withhold payment of any excess pending a determination of the rights of the respective parties thereto by a court of competent jurisdiction. If for any reason the receipt of the user is not available, the board shall deposit the excess moneys with the Controller, as trustee for the user, subject to the order of the user, his or her heirs, successors, or assigns.

History—Stats. 1957, p. 3774, in effect September 11, 1957, substituted "any" for "the" following "if upon" in first sentence and "property" for "motor vehicle" in second sentence. Stats. 1996, Ch. 860, in effect January 1, 1997, substituted "state" for "State" after "due to the" and added "or her" after "and obtain his" in the first sentence, added "or her" after "notice of his" in the second sentence, and substituted "Controller" for "State Treasurer" after "moneys with the" and added "or her" after "the user, his" in the last sentence.