Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101 - 50162]
( Part 26 added by Stats. 1989, Ch. 1442, Sec. 6. ) CHAPTER 4. Collection of Fee [50121 - 50138.9]
( Chapter 4 added by Stats. 1989, Ch. 1442, Sec. 6. ) ARTICLE 4. Seizure and Sale [50128 - 50131]
( Article 4 added by Stats. 1989, Ch. 1442, Sec. 6. ) 50128.
Whenever any fee payer is delinquent in the payment of the fee, the board, or its authorized representative, may seize any property, real or personal, of the fee payer, and sell at public auction the property seized, or a sufficient portion of the property, 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. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)