Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 3691.1 — Sale to Private Parties After Deed to State
Cal. Rev. & Tax. Code § 3691.1
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2019-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(a) The tax collector shall execute a notice whenever a parcel becomes subject to the power of sale set forth in Section 3691 on a form prescribed by the Controller. The county clerk shall take acknowledgment of the notice without charge.
Citator
Cal. Rev. & Tax. Code § 3691.1 — Sale to Private Parties After Deed to State is in force in the current edition of the Code, and nothing recorded condemns it.
(a) The tax collector shall execute a notice whenever a parcel becomes subject to the power of sale set forth in Section 3691 on a form prescribed by the Controller. The county clerk shall take acknowledgment of the notice without charge.
(b) If the property subject to the notice required by this section is the subject of a bankruptcy proceeding, the notice shall constitute a “notice of tax deficiency” pursuant to Section 362(b)(9)(B) of Title 11 of the United States Code.