{"data":{"id":"us-ca/rtc-60362","jurisdiction":"us-ca","citation":"RTC § 60362","heading":"","body":"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.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 31. DIESEL FUEL TAX LAW [60001. - 60709.]","CHAPTER 6. Determinations and Payments [60201. - 60366.]","ARTICLE 6. Payment by Unlicensed Persons [60360. - 60366.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"c5c378de3609c254c071f2d6758c2d1a948ff37199dea705b7b6647a09b3b2dd","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-60361.5","next":"us-ca/rtc-60363"},"notice":"GroundRules: Original legal text. Not legal advice."}