California Revenue and Taxation Code ARTICLE 6 - Seizure and Sale

• Section 38551.
  At any time within three years after any person is delinquent in the payment of any amount, the board may forthwith collect the amount in...
• Section 38552.
  Notice of the sale and the time and place thereof shall be given to the delinquent person and to all persons who have an interest...
• Section 38553.
  At the sale the board shall sell the property in accordance with law and the notice and shall deliver to the purchaser a bill of...
• Section 38554.
  If upon the sale the moneys received exceed the total of all amounts, including interest, penalties, and costs due the state, the board shall return...

Last modified: October 22, 2018