California Revenue and Taxation Code ARTICLE 2 - Seizure and Sale

• Section 10876.
  Every license fee and any penalty added thereto, from the date on which the fee becomes due, shall constitute a lien upon the vehicle for...
• Section 10877.
  The department shall collect the fee and any penalty by seizure and sale of the vehicle as provided in Article 6 (commencing with Section 9800)...
• Section 10878.
  (a) Notwithstanding Sections 10877 and 10951, the responsibility and authority for the collection of the following delinquent amounts, and any interest, penalties, or service fees added...
• Section 10879.
  In the case of leased vehicles, for purposes of Section 10877, this section, and Article 6 (commencing with Section 9800) of Chapter 6 of Division...

Last modified: October 22, 2018