California Revenue and Taxation Code

§ 45551

RTC § 45551 Effective Sep 28, 1987Div. 2 · Part 23 · Ch. 4 · Art. 4

Statute text

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 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.

Legislative history

Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.