California Revenue and Taxation Code ARTICLE 4 - Seizure and Sale

• Section 50128.
  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 50129.
  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 50130.
  At a sale conducted pursuant to this article the board, or its authorized agent, shall sell the property, in accordance with all applicable provisions of...
• Section 50131.
  If, after a sale conducted pursuant to this article, the money received exceeds the amount of all fees, interest, penalties, and costs due the state...

Last modified: October 22, 2018