California Revenue and Taxation Code ARTICLE 4 - Seizure and Sale

• Section 9011.
  Whenever any user is delinquent in the payment of the obligations imposed under this part, the board or its authorized representative may collect the amount...
• Section 9012.
  Notice of the sale and the time and place thereof shall be given in writing to the delinquent user and to all persons who have...
• Section 9012.5.
  The board may seize any motor vehicle subject to the lien of the tax and thereafter sell the vehicle at private sale to pay the...
• Section 9012.6.
  Notice of the sale shall be given in writing to the delinquent user and to all persons appearing of record to have an interest in...
• Section 9013.
  At any sale the board or its authorized agent shall sell the property in accordance with the law and the notice and shall deliver to...
• Section 9014.
  If upon any sale the moneys received exceed the amount due to the state from the user, the board shall return the excess to the...

Last modified: October 22, 2018