California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 7728
Official textleginfo.legislature.ca.govlast amended
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.
Source: view the official text