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DIVISION 2. OTHER TAXES 6001-60709›PART 31. DIESEL FUEL TAX LAW 60001-60709›CHAPTER 7. Collection of Tax 60401-60495›ARTICLE 5. Seizure and Sale 60461-60464

§ 60462.5

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

The board may seize any qualified motor vehicle subject to the lien of the tax and thereafter sell the qualified motor vehicle at private sale to pay the tax due, together with any interest and penalties imposed for the delinquency and any costs incurred on account of the seizure and sale.

(Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)

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