Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 60462.5 — Seizure and Sale

Cal. Rev. & Tax. Code § 60462.5

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
1994-09-28
Current through
Nov 2, 2026 (California Legislative Counsel)

The board may seize any qualified motor vehicle subject to the lien of the tax and thereafter sell the qualified motor vehicle at private sale to pay the tax due, together with any interest and penalties imposed for the delinquency and any costs incurred on account of the seizure and sale.

Citator

Cal. Rev. & Tax. Code § 60462.5 — Seizure and Sale is in force in the current edition of the Code, and nothing recorded condemns it.

The board may seize any qualified motor vehicle subject to the lien of the tax and thereafter sell the qualified motor vehicle at private sale to pay the tax due, together with any interest and penalties imposed for the delinquency and any costs incurred on account of the seizure and sale.