ARTICLE 4. Seizure and Sale

Article 4 added by Stats. 1992, Ch. 407, Sec. 1.

§§ 55181–55191 · 5 sections

• § 55181 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…
• § 55182 Notice of the sale, and the time and place thereof, shall be given to the delinquent feepayer and to all persons who have an interest of record in the property…
• § 55183 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…
• § 55184 If, after the sale, the money received exceeds the amount of all fees, penalties, and costs due the state from the feepayer, the board shall return the excess…
• § 55191 (a) To the extent that a feepayer is subject to liability for sales and use taxes pursuant to Section 6071.1 or 6814, the feepayer is also subject to liability…