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DIVISION 2. OTHER TAXES 6001-60709›PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES 46001-46751›CHAPTER 4. Collection of Fee 46401-46466›ARTICLE 5. Seizure and Sale 46441-46444

§ 46441

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

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 the feepayer, and sell at public auction the property seized, or a sufficient portion thereof, to pay the fee due, together with any penalties imposed for the delinquency and all costs that have been incurred on account of the seizure and sale.

(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)

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California Revenue and Taxation Code

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