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Earlier editions: 2020-112018-112026-09

DIVISION 2. OTHER TAXES 6001-61050›PART 6. PRIVATE RAILROAD CAR TAX 11201-11702›CHAPTER 4. Collection of Tax 11451-11534›ARTICLE 5. Seizure and Sale 11511-11514

§ 11513

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

At the sale the board shall sell the property in accordance with law and the notice, and 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 the interest or title of the person liable for the amount in the purchaser. The unsold portion of any property seized may be left at the place of sale at the risk of the person liable for the amount.

(Added by Stats. 1987, Ch. 498, Sec. 19.)

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California Revenue and Taxation Code

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