Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 43431 — Seizure and Sale
Cal. Rev. & Tax. Code § 43431
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1981-09-25
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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…
Citator
Cal. Rev. & Tax. Code § 43431 — Seizure and Sale is in force in the current edition of the Code, and nothing recorded condemns it.
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.