ARTICLE 5. Seizure and Sale [60461. - 60464.]

Article 5 added by Stats. 1994, Ch. 912, Sec. 17.

§§ 60461–60464 · 6 sections

• § 60461 Whenever any person is delinquent in the payment of the obligations imposed under this part, the board or its authorized representative may seize any property,…
• § 60462 Notice of the sale and the time and place thereof shall be given in writing at least 20 days before the date set for the sale to the delinquent person and to…
• § 60462.5 The board may seize any qualified motor vehicle subject to the lien of the tax and thereafter sell the qualified motor vehicle at private sale to pay the tax…
• § 60462.6 Notice of the sale shall be given in writing to the delinquent person and to all persons who have an interest of record in the qualified motor vehicle at least…
• § 60463 At any sale the board or its authorized agent shall sell the property in accordance with the law and the notice and shall deliver to the purchaser a bill of…
• § 60464 If upon any sale the moneys received exceed the amount due to the state from the taxpayer, the board shall return the excess to the taxpayer and obtain his or…