California Revenue and Taxation Code ARTICLE 3 - Seizure and Sale

• Section 7891.
  Whenever any supplier is delinquent in the payment of the tax, the Controller or his or her authorized representative may forthwith collect the tax due...
• Section 7892.
  Notice of the sale and the time and place thereof shall be given to the delinquent supplier and to all persons who have an interest...
• Section 7893.
  At the sale the Controller or his or her authorized agent shall sell the property in accordance with law and the notice and shall deliver...
• Section 7894.
  The Controller may bid at the sale.(Added by Stats. 1941, Ch. 37.)
• Section 7895.
  If upon the sale the moneys received exceed the amount of all taxes, penalties, interest, and costs due the state from the supplier, the Controller...

Last modified: October 22, 2018