Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 9012.5 — Seizure and Sale
Cal. Rev. & Tax. Code § 9012.5
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
The board may seize any motor vehicle subject to the lien of the tax and thereafter sell the vehicle at private sale to pay the tax due, together with any interest and penalties imposed for the delinquency and any cost incurred on account of the seizure and sale.
Citator
Cal. Rev. & Tax. Code § 9012.5 — Seizure and Sale is in force in the current edition of the Code, and nothing recorded condemns it.
The board may seize any motor vehicle subject to the lien of the tax and thereafter sell the vehicle at private sale to pay the tax due, together with any interest and penalties imposed for the delinquency and any cost incurred on account of the seizure and sale.