ARTICLE 4. Seizure and Sale [43431. - 43434.]

Article 4 added by Stats. 1981, Ch. 756, Sec. 3.

§§ 43431–43434 · 4 sections

• § 43431 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…
• § 43432 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…
• § 43433 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…
• § 43434 If upon the sale the moneys received exceed the amount of all taxes, penalties, and costs due the state from the taxpayer, the board shall return the excess to…