yourstate.us
Home / California / Revenue and Taxation Code
Cal. Revenue and Taxation Code § 11511

Cal. Revenue and Taxation Code § 11511

California · California Revenue and Taxation Code · Status: effective

Get this as JSONEmbed this
Cite this
Citation
Cal. Revenue and Taxation Code § 11511, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/919953
Permanent ID
ys:prov:919953@1
SHA-256
301741b0b0f7dbd0ba599f252d71872bddeca4d306dc0913d0a46e8271ff4fcf

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

At any time within four years after any person is delinquent in the payment of any amount, the board may forthwith collect the amount by its seizure of any property, real or personal, of the person and its sale of that property, or a sufficient part of it, at public auction to pay the amount due together with any interest or penalties imposed for the delinquency and any costs incurred on account of the seizure and sale.