Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 11511 — Seizure and Sale

Cal. Rev. & Tax. Code § 11511

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Current through
Nov 2, 2026 (California Legislative Counsel)

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…

Citator

Cal. Rev. & Tax. Code § 11511 — Seizure and Sale is in force in the current edition of the Code, and nothing recorded condemns it.

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.