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Earlier editions: 2020-112018-112026-09

DIVISION 2. OTHER TAXES 6001-61050›PART 14. ALCOHOLIC BEVERAGE TAX 32001-32557›CHAPTER 7. Collection of Tax 32351-32390›ARTICLE 3. Seizure and Sale 32371-32374

§ 32371

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

Whenever any taxpayer is delinquent in the payment of the tax, the board or its authorized representative may seize any property, real or personal, of the taxpayer, and sell at public auction the property seized, or a sufficient portion thereof, to pay the tax 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. 1955, Ch. 1842.)

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California Revenue and Taxation Code

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