Cal. RTC § 7509
This is the official text of Cal. RTC § 7509, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
Upon revocation or cancellation of the license of the person or upon his or her cessation of business, all motor vehicle 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 7698 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 motor vehicle fuel.
Status: in_force · Read it on the official government site
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