§ 11511
77 words·~1 min read·
/ca/revenue-and-taxation-code/11511A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.