DIVISION 2. OTHER TAXES 6001-60709›PART 18.5. TIMBER YIELD TAX 38101-38908›CHAPTER 6. Collection of Taxes 38501-38577›ARTICLE 6. Seizure and Sale 38551-38554

§ 38551

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

At any time within three years after any person is delinquent in the payment of any amount, the board may forthwith collect the amount in the following manner: The board shall seize any property, real or personal, of the person and sell the property, or a sufficient part of it, at public auction to pay the amount due together with any interest or penalties imposed for the delinquency and any costs incurred on account of the seizure and sale.

(Added by Stats. 1976, Ch. 176.)

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — California Revenue and Taxation Code

California Revenue and Taxation Code

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.