Section 60184 Of Article 6. Revocation Of License From California Revenue And Taxation Code >> Division 2. >> Part 31. >> Chapter 5. >> Article 6.

. Upon revocation or cancellation of the license of the person or his or her cessation of business, all diesel fuel remaining in his or her possession or ownership shall be deemed removed, entered, sold, delivered, or used and subject to jeopardy determination as provided in Section 60330 if, in the judgment of the board, it is necessary to ensure payment of the tax with respect to the removal, entry, sale, delivery, or use of the diesel fuel.