California Revenue and Taxation Code ARTICLE 3 - Seizure and Sale

• Section 32371.
  Whenever any taxpayer is delinquent in the payment of the tax, the board or its authorized representative may seize any property, real or personal, of...
• Section 32372.
  Notice of the sale, and the time and place thereof, shall be given to the delinquent taxpayer and to all persons who have an interest...
• Section 32373.
  At the sale the property shall be sold by the board or by its authorized agent in accordance with law and the notice, and the...
• Section 32374.
  If upon the sale the moneys received exceed the amount of all license taxes, penalties, and costs due the state from the taxpayer, the board...

Last modified: October 22, 2018