The transferee is liable for the tax and any penalty or interest due, as provided for in § 25102, on (a) the transfer by which he acquired his interest and (b) any prior transfer.

A transferee who pays the tax, penalty or interest due on a transfer prior to the one by which he acquired his interest has a right of action against any prior transferee for damages resulting from such transferee’s failure to pay the tax imposed by this Chapter.

The Director of Revenue and Taxation or his delegate shall collect the tax, delinquency penalty and interest due, and give a receipt therefor which shall designate and identify the vehicle and transfer or transfers on which payment has been received.

If any person liable to pay the tax levied by this Chapter, accrued penalties or interest fails to do so within thirty (30) days after notice and demand by the Director of Revenue and Taxation or his delegate either by

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CH. 25 VEHICLE TRANSFER TAX

personal service or mail directed to such person to his last known address, the Director of Revenue and Taxation or his delegate may issue a warrant directed to the Marshal of the Superior Court for the collection thereof. Such warrant shall have the same force and effect as a writ of execution issued by a court. The warrant shall be executed and sale made pursuant to it in the same manner as a writ of execution. The Marshal shall receive, upon completion of his services pursuant to such warrant, the same fees, commissions and expenses in connection with such services as are provided for similar services pursuant to a writ of execution.
SOURCE: GC § 19454, enacted by P.L. 1-88 as amended by P.L. 3-77. AIsland Court@
changed to Superior Court by Compiler, P.L. 12-85.