{"code":"RTC","codeName":"Revenue and Taxation Code","section":"55183","citation":"Rev. & Tax. Code, § 55183","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 30. FEE COLLECTION PROCEDURES LAW [55001. - 55381.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-30"},{"name":"CHAPTER 4. Collection of Fee [55121. - 55212.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-30/chapter-4"},{"name":"ARTICLE 4. Seizure and Sale [55181. - 55191.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-30/chapter-4/article-4"}],"history":"Added by Stats. 1992, Ch. 407, Sec. 1.   Effective January 1, 1993.","effective":"1993-01-01","html":"<p>At the sale, the property shall be sold by the board, or by its authorized agent, in accordance with law and notice, 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 feepayer.</p>","text":"At the sale, the property shall be sold by the board, or by its authorized agent, in accordance with law and notice, 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 feepayer.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/seizure-and-sale-55183","source":"California Legislative Information bulk export (pubinfo)"}