{"code":"RTC","codeName":"Revenue and Taxation Code","section":"50130","citation":"Rev. & Tax. Code, § 50130","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101. - 50162.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-26"},{"name":"CHAPTER 4. Collection of Fee [50121. - 50138.9.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-26/chapter-4"},{"name":"ARTICLE 4. Seizure and Sale [50128. - 50131.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-26/chapter-4/article-4"}],"history":"Added by Stats. 1989, Ch. 1442, Sec. 6.   Effective October 2, 1989.","effective":"1989-10-02","html":"<p>At a sale conducted pursuant to this article the board, or its authorized agent, shall sell the property, in accordance with all applicable provisions of law and the notice specified in Section <a href=\"/rtc/50129\">50129</a>, and the board 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 title in the purchaser. The unsold portion of any property seized may be left at the place of sale at the risk of the fee payer.</p>","text":"At a sale conducted pursuant to this article the board, or its authorized agent, shall sell the property, in accordance with all applicable provisions of law and the notice specified in Section 50129, and the board 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 title in the purchaser. The unsold portion of any property seized may be left at the place of sale at the risk of the fee payer.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/seizure-and-sale-50130","source":"California Legislative Information bulk export (pubinfo)"}