9011. Whenever any user is delinquent in the payment of the
obligations imposed under this part, the board or its authorized
representative may collect the amount due in the following manner:
The board may seize any property, real or personal, subject to the
lien of the tax and thereafter sell the property, or a sufficient
part of it, at public auction 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.
9012. Notice of the sale and the time and place thereof shall be
given in writing to the delinquent user and to all persons who have
an interest of record in the property seized at least 20 days before
the date set for the sale. The notice shall be personally served or
enclosed in an envelope addressed to the user or other person at his
or her last known residence or place of business in this state. If
not personally served, the notice shall be deposited in the United
States mail, postage prepaid. The notice shall be published pursuant
to Section 6063 of the Government Code, in a newspaper of general
circulation published in the city in which the property or a part
thereof is situated if any part thereof is situated in a city or, if
not, in a newspaper of general circulation published in the county in
which the property or a part thereof is located. Notice shall also
be posted in both of the following manners:
(a) One public place in the city in which the interest in property
is to be sold if it is to be sold in a city or, if not to be sold in
a city, one public place in the county in which the interest in the
property is to be sold.
(b) One conspicuous place on the property.
The notice shall contain a description of the property to be sold,
a statement of the amount due, including tax, penalties, interest,
and costs, the name of the user, and the further statement that
unless the amount is paid on or before the time fixed in the notice
of sale, the property, or so much of it as may be necessary, will be
sold in accordance with law and the notice.
9012.5. 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.
9012.6. Notice of the sale shall be given in writing to the
delinquent user and to all persons appearing of record to have an
interest in the motor vehicle at least 10 days before the date set
for the sale of the vehicle. The notice shall be enclosed in an
envelope addressed to the user at his last known residence or place
of business and, in the case of any person appearing of record to
have an interest in the motor vehicle, addressed to the person at his
last known residence or place of business. It shall be deposited in
the United States mail, postage prepaid. The notice shall contain a
description of the motor vehicle to be sold, a statement of the
amount due, interest, penalties and costs, the name of the user, and
the further statement that unless the tax due, interest, penalties
and costs are paid within 10 days the motor vehicle will be sold at
private sale.
9013. At any sale the board or its authorized agent shall sell the
property in accordance with the law and the notice and shall deliver
to the purchaser a bill of sale for the personal property and a deed
for any real property sold. The bill of sale or deed vests title in
the purchaser. The unsold portion of any property seized may be left
at the place of sale at the risk of the user.
9014. If upon any sale the moneys received exceed the amount due to
the state from the user, the board shall return the excess to the
user and obtain his or her receipt. If any person having an interest
in or lien upon the property files with the board prior to the sale
notice of his or her interest or lien, the board shall withhold
payment of any excess pending a determination of the rights of the
respective parties thereto by a court of competent jurisdiction. If
for any reason the receipt of the user is not available, the board
shall deposit the excess moneys with the Controller, as trustee for
the user, subject to the order of the user, his or her heirs,
successors, or assigns.
9011. Whenever any user is delinquent in the payment of the
obligations imposed under this part, the board or its authorized
representative may collect the amount due in the following manner:
The board may seize any property, real or personal, subject to the
lien of the tax and thereafter sell the property, or a sufficient
part of it, at public auction 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.
9012. Notice of the sale and the time and place thereof shall be
given in writing to the delinquent user and to all persons who have
an interest of record in the property seized at least 20 days before
the date set for the sale. The notice shall be personally served or
enclosed in an envelope addressed to the user or other person at his
or her last known residence or place of business in this state. If
not personally served, the notice shall be deposited in the United
States mail, postage prepaid. The notice shall be published pursuant
to Section 6063 of the Government Code, in a newspaper of general
circulation published in the city in which the property or a part
thereof is situated if any part thereof is situated in a city or, if
not, in a newspaper of general circulation published in the county in
which the property or a part thereof is located. Notice shall also
be posted in both of the following manners:
(a) One public place in the city in which the interest in property
is to be sold if it is to be sold in a city or, if not to be sold in
a city, one public place in the county in which the interest in the
property is to be sold.
(b) One conspicuous place on the property.
The notice shall contain a description of the property to be sold,
a statement of the amount due, including tax, penalties, interest,
and costs, the name of the user, and the further statement that
unless the amount is paid on or before the time fixed in the notice
of sale, the property, or so much of it as may be necessary, will be
sold in accordance with law and the notice.
9012.5. 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.
9012.6. Notice of the sale shall be given in writing to the
delinquent user and to all persons appearing of record to have an
interest in the motor vehicle at least 10 days before the date set
for the sale of the vehicle. The notice shall be enclosed in an
envelope addressed to the user at his last known residence or place
of business and, in the case of any person appearing of record to
have an interest in the motor vehicle, addressed to the person at his
last known residence or place of business. It shall be deposited in
the United States mail, postage prepaid. The notice shall contain a
description of the motor vehicle to be sold, a statement of the
amount due, interest, penalties and costs, the name of the user, and
the further statement that unless the tax due, interest, penalties
and costs are paid within 10 days the motor vehicle will be sold at
private sale.
9013. At any sale the board or its authorized agent shall sell the
property in accordance with the law and the notice and shall deliver
to the purchaser a bill of sale for the personal property and a deed
for any real property sold. The bill of sale or deed vests title in
the purchaser. The unsold portion of any property seized may be left
at the place of sale at the risk of the user.
9014. If upon any sale the moneys received exceed the amount due to
the state from the user, the board shall return the excess to the
user and obtain his or her receipt. If any person having an interest
in or lien upon the property files with the board prior to the sale
notice of his or her interest or lien, the board shall withhold
payment of any excess pending a determination of the rights of the
respective parties thereto by a court of competent jurisdiction. If
for any reason the receipt of the user is not available, the board
shall deposit the excess moneys with the Controller, as trustee for
the user, subject to the order of the user, his or her heirs,
successors, or assigns.
9011. Whenever any user is delinquent in the payment of the
obligations imposed under this part, the board or its authorized
representative may collect the amount due in the following manner:
The board may seize any property, real or personal, subject to the
lien of the tax and thereafter sell the property, or a sufficient
part of it, at public auction 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.
9012. Notice of the sale and the time and place thereof shall be
given in writing to the delinquent user and to all persons who have
an interest of record in the property seized at least 20 days before
the date set for the sale. The notice shall be personally served or
enclosed in an envelope addressed to the user or other person at his
or her last known residence or place of business in this state. If
not personally served, the notice shall be deposited in the United
States mail, postage prepaid. The notice shall be published pursuant
to Section 6063 of the Government Code, in a newspaper of general
circulation published in the city in which the property or a part
thereof is situated if any part thereof is situated in a city or, if
not, in a newspaper of general circulation published in the county in
which the property or a part thereof is located. Notice shall also
be posted in both of the following manners:
(a) One public place in the city in which the interest in property
is to be sold if it is to be sold in a city or, if not to be sold in
a city, one public place in the county in which the interest in the
property is to be sold.
(b) One conspicuous place on the property.
The notice shall contain a description of the property to be sold,
a statement of the amount due, including tax, penalties, interest,
and costs, the name of the user, and the further statement that
unless the amount is paid on or before the time fixed in the notice
of sale, the property, or so much of it as may be necessary, will be
sold in accordance with law and the notice.
9012.5. 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.
9012.6. Notice of the sale shall be given in writing to the
delinquent user and to all persons appearing of record to have an
interest in the motor vehicle at least 10 days before the date set
for the sale of the vehicle. The notice shall be enclosed in an
envelope addressed to the user at his last known residence or place
of business and, in the case of any person appearing of record to
have an interest in the motor vehicle, addressed to the person at his
last known residence or place of business. It shall be deposited in
the United States mail, postage prepaid. The notice shall contain a
description of the motor vehicle to be sold, a statement of the
amount due, interest, penalties and costs, the name of the user, and
the further statement that unless the tax due, interest, penalties
and costs are paid within 10 days the motor vehicle will be sold at
private sale.
9013. At any sale the board or its authorized agent shall sell the
property in accordance with the law and the notice and shall deliver
to the purchaser a bill of sale for the personal property and a deed
for any real property sold. The bill of sale or deed vests title in
the purchaser. The unsold portion of any property seized may be left
at the place of sale at the risk of the user.
9014. If upon any sale the moneys received exceed the amount due to
the state from the user, the board shall return the excess to the
user and obtain his or her receipt. If any person having an interest
in or lien upon the property files with the board prior to the sale
notice of his or her interest or lien, the board shall withhold
payment of any excess pending a determination of the rights of the
respective parties thereto by a court of competent jurisdiction. If
for any reason the receipt of the user is not available, the board
shall deposit the excess moneys with the Controller, as trustee for
the user, subject to the order of the user, his or her heirs,
successors, or assigns.
