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DIVISION 2. OTHER TAXES 6001-61050›PART 30. FEE COLLECTION PROCEDURES LAW 55001-55381›CHAPTER 4. Collection of Fee 55121-55212›ARTICLE 4. Seizure and Sale 55181-55191

§ 55181

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · 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. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)

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California Revenue and Taxation Code

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