California Revenue and Taxation Code ARTICLE 4 - Seizure and Sale

• Section 55181.
  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 55182.
  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 55183.
  At the sale, the property shall be sold by the board, or by its authorized agent, in accordance with law and notice, and the board...
• Section 55184.
  If, after the sale, the money received exceeds the amount of all fees, penalties, and costs due the state from the feepayer, the board shall...

Last modified: October 22, 2018