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Cal. Revenue and Taxation Code § 46441

Cal. Revenue and Taxation Code § 46441

California · California Revenue and Taxation Code · Status: effective · Effective 1991-08-01

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Cal. Revenue and Taxation Code § 46441, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/923968
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Whenever any feepayer is delinquent in the payment of the fee, the board or its authorized representative may seize any property, real or personal, of the feepayer, and sell at public auction the property seized, or a sufficient portion thereof, to pay the fee due, together with any penalties imposed for the delinquency and all costs that have been incurred on account of the seizure and sale.