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DIVISION 2. OTHER TAXES 6001-60709›PART 13. CIGARETTE TAX 30001-30483›CHAPTER 5. Collection of Tax 30301-30358›ARTICLE 5. Seizure and Sale 30355-30358

§ 30357

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

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 the purchaser a bill of sale for the personal property and a deed for any real property sold. The bill of sale or deed vests title in the purchaser. The unsold portion of any property seized may be left at the place of sale at the risk of the taxpayer.

(Added by Stats. 2003, Ch. 890, Sec. 11. Effective January 1, 2004.)

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California Revenue and Taxation Code

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