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Article 7. Payments By Unlicensed Persons of California Revenue And Taxation Code >> Division 2. >> Part 2. >> Chapter 5. >> Article 7.
(a) If any person becomes a supplier without first securing a
license, the tax, applicable penalties and interest, if any, become
immediately due and payable on account of all motor vehicle fuel
removed, sold, or entered by the supplier.
(b) The board shall forthwith ascertain as best it may the amount of motor vehicle fuel removed, sold, or entered and shall determine immediately the tax on the amount, adding to the tax a penalty of 25 percent of the amount of the tax, and shall give the unlicensed supplier notice of this determination as prescribed by Section 7671; provided, however, that where the board determines that failure to secure a license was due to reasonable cause, the penalty may be waived. The provisions of Sections 7699 and 7700 shall be applicable with respect to the finality of the determination and the right of the unlicensed supplier to petition for a redetermination.
(b) The board shall forthwith ascertain as best it may the amount of motor vehicle fuel removed, sold, or entered and shall determine immediately the tax on the amount, adding to the tax a penalty of 25 percent of the amount of the tax, and shall give the unlicensed supplier notice of this determination as prescribed by Section 7671; provided, however, that where the board determines that failure to secure a license was due to reasonable cause, the penalty may be waived. The provisions of Sections 7699 and 7700 shall be applicable with respect to the finality of the determination and the right of the unlicensed supplier to petition for a redetermination.
(a) The backup tax imposed under Section 7364 and any
applicable penalties and interest shall be immediately due and
payable. The board shall forthwith ascertain as best it may the
amount of motor vehicle fuel sold, or delivered into the fuel tank of
a motor vehicle fuel-powered highway vehicle, or sold and delivered
into the fuel tank of a motor vehicle fuel-powered highway vehicle,
and shall determine immediately the tax on the amount and shall give
the highway vehicle operator/fueler notice of this determination as
prescribed by Section 7671. The determination shall include interest
at the modified adjusted rate per month, or fraction thereof,
established pursuant to Section 6591.5, from the last day of the
month following the date the backup tax applies until the date of
remittance to the state. The provisions of Sections 7699 and 7700
shall be applicable with respect to the finality of the determination
and the right of the highway vehicle operator/fueler to petition for
a redetermination.
(b) A penalty of 25 percent of the amount of tax or five hundred dollars ($500), whichever is greater, shall be added to the tax.
(c) If both the penalty specified in this section and in Section 7405 are otherwise applicable, only the penalty totaling the greatest amount shall be imposed, and, the penalty specified in this section shall be imposed only if the amount of penalty exceeds any other applicable penalty.
(d) Where the board determines that the sale, delivery into the fuel tank of a motor vehicle fuel-powered highway vehicle, or sale and delivery into the fuel tank of a motor vehicle fuel-powered highway vehicle of untaxed motor vehicle fuel was due to reasonable cause and circumstances beyond the person's control, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person may be relieved of the penalty. A person seeking to be relieved of the penalty shall file with the board a statement under penalty of perjury setting forth the facts upon which the request for relief is based.
(e) All administrative provisions contained in this part that apply to a supplier shall also be applicable to a highway vehicle operator/fueler.
(b) A penalty of 25 percent of the amount of tax or five hundred dollars ($500), whichever is greater, shall be added to the tax.
(c) If both the penalty specified in this section and in Section 7405 are otherwise applicable, only the penalty totaling the greatest amount shall be imposed, and, the penalty specified in this section shall be imposed only if the amount of penalty exceeds any other applicable penalty.
(d) Where the board determines that the sale, delivery into the fuel tank of a motor vehicle fuel-powered highway vehicle, or sale and delivery into the fuel tank of a motor vehicle fuel-powered highway vehicle of untaxed motor vehicle fuel was due to reasonable cause and circumstances beyond the person's control, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person may be relieved of the penalty. A person seeking to be relieved of the penalty shall file with the board a statement under penalty of perjury setting forth the facts upon which the request for relief is based.
(e) All administrative provisions contained in this part that apply to a supplier shall also be applicable to a highway vehicle operator/fueler.
The board shall file a copy of this jeopardy determination
with the Controller who shall forthwith collect the tax, penalty, and
interest due from the unlicensed supplier by seizure and sale of
property in the manner prescribed for the collection of a delinquent
monthly tax.
At the request of the Controller, the Attorney General shall
commence and prosecute to final determination an action at law to
collect the tax, penalty, and interest, or any part thereof,
determined against an unlicensed supplier.
In the suit, a copy of the jeopardy determination certified
by the secretary of the board or by the Controller, shall be prima
facie evidence that the unlicensed supplier is indebted to the state
in the amount of the tax, penalties, and interest computed as
prescribed by Section 7706.
The foregoing remedies of the state are cumulative.
No action taken pursuant to this article relieves the
unlicensed supplier or a highway vehicle operator/fueler in any
manner from the penal provisions of this part.
