California Revenue and Taxation Code

§ 46441

RTC § 46441 Effective Aug 1, 1991Div. 2 · Part 24 · Ch. 4 · Art. 5

Statute text

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.

Legislative history

Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.