DIVISION 2. OTHER TAXES 6001-61050›PART 30. FEE COLLECTION PROCEDURES LAW 55001-55381›CHAPTER 4. Collection of Fee 55121-55211›ARTICLE 4. Seizure and Sale 55181-55184
§ 55183
California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California
At the sale, the property shall be sold by the board, or by its authorized agent, in accordance with law and notice, and the board 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 feepayer.
(Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
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