California Revenue and Taxation Code ARTICLE 5 - Seizure and Sale

• Section 46441.
  Whenever any feepayer is delinquent in the payment of the fee, the board or its authorized representative may seize any property, real or personal, of...
• Section 46442.
  (a) Notice of the sale, and the time and place thereof, shall be given to the delinquent feepayer and to all persons who have an interest...
• Section 46443.
  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 46444.
  If, upon the sale, the moneys received exceed the amount of all fees, penalties, and costs due the state from the feepayer, the board shall...

Last modified: October 22, 2018