California Revenue and Taxation Code ARTICLE 4 - Seizure and Sale

• Section 45551.
  Whenever any fee payer is delinquent in the payment of the fee, the board, or its authorized representative, may seize any property, real or personal,...
• Section 45552.
  Notice of the sale, and the time and place thereof, shall be given to the delinquent fee payer and to all persons who have an...
• Section 45553.
  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 45554.
  If, after the sale, the money received exceeds the amount of all fees, penalties, and costs due the state from the fee payer, the board...

Last modified: October 22, 2018