Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557]
( Part 14 added by Stats. 1955, Ch. 1842. ) CHAPTER 7. Collection of Tax [32351 - 32390]
( Chapter 7 added by Stats. 1955, Ch. 1842. ) ARTICLE 3. Seizure and Sale [32371 - 32374]
( Article 3 added by Stats. 1955, Ch. 1842. ) 32371.
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.
(Added by Stats. 1955, Ch. 1842.)