Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 30357 — Seizure and Sale

Cal. Rev. & Tax. Code § 30357

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
2004-01-01
Current through
Nov 2, 2026 (California Legislative Counsel)

At any sale the board or its authorized agent shall sell the property in accordance with the law and the notice and shall deliver to the purchaser a bill of sale for the personal property and a deed for any real property sold. The bill of sale or deed vests title in the purchaser. The unsold…

Citator

Cal. Rev. & Tax. Code § 30357 — Seizure and Sale is in force in the current edition of the Code, and nothing recorded condemns it.

At any sale the board or its authorized agent shall sell the property in accordance with the law and the notice and shall deliver to the purchaser a bill of sale for the personal property and a deed for any real property sold. The bill of sale or deed vests title in the purchaser. The unsold portion of any property seized may be left at the place of sale at the risk of the taxpayer.