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DIVISION 2. OTHER TAXES 6001-61050›PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW 50101-50162›CHAPTER 4. Collection of Fee 50121-50138.9›ARTICLE 4. Seizure and Sale 50128-50131

§ 50128

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

Whenever any fee payer is delinquent in the payment of the fee, the board, or its authorized representative, may seize any property, real or personal, of the fee payer, and sell at public auction the property seized, or a sufficient portion of the property, 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. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)

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California Revenue and Taxation Code

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