Cal. Revenue and Taxation Code § 30355

California · California Revenue and Taxation Code · Status: effective · Effective 2004-01-01

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Citation: Cal. Revenue and Taxation Code § 30355, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/922575
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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, real or personal, subject to the lien of the tax and thereafter sell the property, or a sufficient part of it, at public auction to pay the tax due together with any interest and penalties imposed for the delinquency and any costs incurred on account of the seizure and sale.