ARTICLE 3. Seizure and Sale [32371. - 32374.]

Article 3 added by Stats. 1955, Ch. 1842.

§§ 32371–32374 · 4 sections

• § 32371 Whenever any taxpayer is delinquent in the payment of the tax, the board or its authorized representative may seize any property, real or personal, of the…
• § 32372 Notice of the sale, and the time and place thereof, shall be given to the delinquent taxpayer and to all persons who have an interest of record in the property…
• § 32373 At the sale the property shall be sold by the board or by its authorized agent in accordance with law and the notice, and the board shall deliver to the…
• § 32374 If upon the sale the moneys received exceed the amount of all license taxes, penalties, and costs due the state from the taxpayer, the board shall return the…