{"code":"RTC","codeName":"Revenue and Taxation Code","section":"7891","citation":"Rev. & Tax. Code, § 7891","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 2. MOTOR VEHICLE FUEL TAX LAW [7301. - 8526.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2"},{"name":"CHAPTER 6. Collection of Tax [7851. - 7983.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2/chapter-6"},{"name":"ARTICLE 3. Seizure and Sale [7891. - 7895.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2/chapter-6/article-3"}],"history":"Amended by Stats. 2000, Ch. 1053, Sec. 18.   Effective January 1, 2001.   Operative January 1, 2002, by Sec. 53 of Ch. 1053.","effective":"2001-01-01","html":"<p>Whenever any supplier is delinquent in the payment of the tax, the Controller or his or her authorized representative may forthwith collect the tax due in the following manner: The Controller shall seize any property, real or personal, of the supplier, and thereafter sell the property, or a sufficient part of it, at public auction to pay the tax due together with any penalties, interest and any costs incurred on account of the seizure and sale.</p>","text":"Whenever any supplier is delinquent in the payment of the tax, the Controller or his or her authorized representative may forthwith collect the tax due in the following manner: The Controller shall seize any property, real or personal, of the supplier, and thereafter sell the property, or a sufficient part of it, at public auction to pay the tax due together with any penalties, interest and any costs incurred on account of the seizure and sale.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/seizure-and-sale-7891","source":"California Legislative Information bulk export (pubinfo)"}