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California · Through 2026-09-13

RTC § 30212

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Where this section sits in the code
  1. Revenue and Taxation Code - RTC
  2. DIVISION 2. OTHER TAXES [6001. - 61050.]
  3. PART 13. CIGARETTE TAX [30001. - 30483.]
  4. CHAPTER 4. Determinations [30181. - 30285.]
  5. ARTICLE 2.5. Payment by Unlicensed Persons [30210. - 30215.]

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.

Collected 2026-09-14T05:56:33Z. Source file · JSON

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