ARTICLE 3. Seizure and Sale

Article 3 added by Stats. 1941, Ch. 37.

§§ 7891–7895 · 5 sections

• § 7891 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…
• § 7892 Notice of the sale and the time and place thereof shall be given to the delinquent supplier and to all persons who have an interest of record in the property…
• § 7893 At the sale the Controller or his or her authorized agent shall sell the property in accordance with law and the notice and shall deliver to the purchaser a…
• § 7894 The Controller may bid at the sale.
• § 7895 If upon the sale the moneys received exceed the amount of all taxes, penalties, interest, and costs due the state from the supplier, the Controller shall…