§ 32371
67 words·~1 min read·
/ca/revenue-and-taxation-code/32371A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Whenever any taxpayer is delinquent in the payment of the tax, the board or its authorized representative may seize any property, real or personal, of the taxpayer, and sell at public auction the property seized, or a sufficient portion thereof, to pay the tax due, together with any penalties imposed for the delinquency and all costs that have been incurred on account of the seizure and sale.