State Codes and Statutes

Statutes > California > Rtc > 50128-50131

REVENUE AND TAXATION CODE
SECTION 50128-50131



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.



50129.  Notice of the sale and the time and place thereof, shall be
given to the delinquent fee payer and to all persons who have an
interest of record in the property at least 20 days before the date
set for the sale in the following manner: The notice shall be
personally served or enclosed in an envelope addressed to the fee
payer or other person at his or her last known residence or place of
business in this state as it appears upon the records of the board,
if any, and depositing it in the United States registered 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
located 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 to 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 of the fees, penalties, and costs, the
name of the fee payer, and the further statement that unless the
fees, penalties, and costs are paid on or before the time fixed in
the notice of the sale, the property, or so much of the property as
may be necessary, will be sold in accordance with law and the notice.



50130.  At a sale conducted pursuant to this article the board, or
its authorized agent, shall sell the property, in accordance with all
applicable provisions of law and the notice specified in Section
50129, and the board 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 fee payer.



50131.  If, after a sale conducted pursuant to this article, the
money received exceeds the amount of all fees, interest, penalties,
and costs due the state from the fee payer, the board shall return
the excess to the fee payer and obtain the fee payer's receipt. If
any persons having an interest in or lien upon the property files
with the board prior to the sale notice of the person's interest, the
board shall withhold any excess pending a determination of the
rights of the respective parties to the excess moneys by a court of
competent jurisdiction. If the receipt of the fee payer is not
available, the board shall deposit the excess moneys with the
Controller, as trustee for the owner, subject to the order of the fee
payer, and the fee payer's heirs, successors, or assigns.


State Codes and Statutes

Statutes > California > Rtc > 50128-50131

REVENUE AND TAXATION CODE
SECTION 50128-50131



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.



50129.  Notice of the sale and the time and place thereof, shall be
given to the delinquent fee payer and to all persons who have an
interest of record in the property at least 20 days before the date
set for the sale in the following manner: The notice shall be
personally served or enclosed in an envelope addressed to the fee
payer or other person at his or her last known residence or place of
business in this state as it appears upon the records of the board,
if any, and depositing it in the United States registered 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
located 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 to 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 of the fees, penalties, and costs, the
name of the fee payer, and the further statement that unless the
fees, penalties, and costs are paid on or before the time fixed in
the notice of the sale, the property, or so much of the property as
may be necessary, will be sold in accordance with law and the notice.



50130.  At a sale conducted pursuant to this article the board, or
its authorized agent, shall sell the property, in accordance with all
applicable provisions of law and the notice specified in Section
50129, and the board 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 fee payer.



50131.  If, after a sale conducted pursuant to this article, the
money received exceeds the amount of all fees, interest, penalties,
and costs due the state from the fee payer, the board shall return
the excess to the fee payer and obtain the fee payer's receipt. If
any persons having an interest in or lien upon the property files
with the board prior to the sale notice of the person's interest, the
board shall withhold any excess pending a determination of the
rights of the respective parties to the excess moneys by a court of
competent jurisdiction. If the receipt of the fee payer is not
available, the board shall deposit the excess moneys with the
Controller, as trustee for the owner, subject to the order of the fee
payer, and the fee payer's heirs, successors, or assigns.



State Codes and Statutes

State Codes and Statutes

Statutes > California > Rtc > 50128-50131

REVENUE AND TAXATION CODE
SECTION 50128-50131



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.



50129.  Notice of the sale and the time and place thereof, shall be
given to the delinquent fee payer and to all persons who have an
interest of record in the property at least 20 days before the date
set for the sale in the following manner: The notice shall be
personally served or enclosed in an envelope addressed to the fee
payer or other person at his or her last known residence or place of
business in this state as it appears upon the records of the board,
if any, and depositing it in the United States registered 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
located 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 to 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 of the fees, penalties, and costs, the
name of the fee payer, and the further statement that unless the
fees, penalties, and costs are paid on or before the time fixed in
the notice of the sale, the property, or so much of the property as
may be necessary, will be sold in accordance with law and the notice.



50130.  At a sale conducted pursuant to this article the board, or
its authorized agent, shall sell the property, in accordance with all
applicable provisions of law and the notice specified in Section
50129, and the board 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 fee payer.



50131.  If, after a sale conducted pursuant to this article, the
money received exceeds the amount of all fees, interest, penalties,
and costs due the state from the fee payer, the board shall return
the excess to the fee payer and obtain the fee payer's receipt. If
any persons having an interest in or lien upon the property files
with the board prior to the sale notice of the person's interest, the
board shall withhold any excess pending a determination of the
rights of the respective parties to the excess moneys by a court of
competent jurisdiction. If the receipt of the fee payer is not
available, the board shall deposit the excess moneys with the
Controller, as trustee for the owner, subject to the order of the fee
payer, and the fee payer's heirs, successors, or assigns.