Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751]
( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) CHAPTER 4. Collection of Fee [46401 - 46467]
( Chapter 4 added by Stats. 1991, Ch. 300, Sec. 6. ) ARTICLE 5. Seizure and Sale [46441 - 46444]
( Article 5 added by Stats. 1991, Ch. 300, Sec. 6. ) 46441.
Whenever any feepayer is delinquent in the payment of the fee, the board or its authorized representative may seize any property, real or personal, of the feepayer, and sell at public auction the property seized, or a sufficient portion thereof, to pay the fee 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. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)