California Revenue and Taxation Code ARTICLE 5 - Seizure and Sale

• Section 30355.
  Whenever any person is delinquent in the payment of the obligations imposed under this part, the board or its authorized representative may seize any property,...
• Section 30356.
  Notice of the sale and the time and place thereof shall be given in writing at least 20 days before the date set for the...
• Section 30357.
  At any sale the board or its authorized agent shall sell the property in accordance with the law and the notice and shall deliver to...
• Section 30358.
  If upon any sale the moneys received exceed the amount due to the state from the taxpayer, the board shall return the excess to the...

Last modified: October 22, 2018