GroundRules
RTC § 8956
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 3. USE FUEL TAX [8601. - 9355.]
- CHAPTER 5. Collection of Tax [8951. - 9036.]
- ARTICLE 1. Security for Tax [8951. - 8958.]
If, at the time a person ceases to be a user or vendor under this part, the board holds security pursuant to Section 8951 in the form of cash, government bonds, or insured deposits in banks or savings and loan institutions, the security when applied to the account of the taxpayer shall be deemed to be a payment on account of any liability of the taxpayer to the board on the date the person ceases to be a user or vendor under this part.
Collected 2026-09-14T05:56:33Z. Source file · JSON