6796. At any time within three years after any person is delinquent
in the payment of any amount, the board may forthwith collect the
amount in the following manner: The board shall seize any property,
real or personal, of the person and sell the property, or a
sufficient part of it, at public auction to pay the amount due
together with any interest or penalties imposed for the delinquency
and any costs incurred on account of the seizure and sale.
Any seizure made to collect a sales tax due shall be only of
property of the retailer not exempt from execution under the
provisions of the Code of Civil Procedure.
6797. Notice of the sale and the time and place thereof shall be
given to the delinquent person and to all persons who have an
interest of record in the property in writing 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
person, in case of a sale for use taxes due, at his or her last known
address or place of business, and, in case of a sale for sales taxes
due, 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 taxes, interest, penalties,
and costs, the name of the delinquent, and the further statement
that unless the amount due is paid on or before the time fixed in the
notice for the sale, the property, or so much of it as may be
necessary, will be sold in accordance with law and the notice.
6798. At the sale the board shall sell the property in accordance
with 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 the interest or title of the person
liable for the amount in the purchaser. The unsold portion of any
property seized may be left at the place of sale at the risk of the
person liable for the amount.
6799. If upon the sale the moneys received exceed the total of all
amounts, including interest, penalties, and costs due the state, the
board shall return the excess to the person liable for the amounts
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 any excess
pending a determination of the rights of the respective parties to
the excess moneys by a court of competent jurisdiction. If for any
reason the receipt of the person liable for the amount is not
available, the board shall deposit the excess moneys with the
Controller, as trustee for the owner, subject to the order of the
person liable for the amount, his or her heirs, successors, or
assigns.
6796. At any time within three years after any person is delinquent
in the payment of any amount, the board may forthwith collect the
amount in the following manner: The board shall seize any property,
real or personal, of the person and sell the property, or a
sufficient part of it, at public auction to pay the amount due
together with any interest or penalties imposed for the delinquency
and any costs incurred on account of the seizure and sale.
Any seizure made to collect a sales tax due shall be only of
property of the retailer not exempt from execution under the
provisions of the Code of Civil Procedure.
6797. Notice of the sale and the time and place thereof shall be
given to the delinquent person and to all persons who have an
interest of record in the property in writing 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
person, in case of a sale for use taxes due, at his or her last known
address or place of business, and, in case of a sale for sales taxes
due, 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 taxes, interest, penalties,
and costs, the name of the delinquent, and the further statement
that unless the amount due is paid on or before the time fixed in the
notice for the sale, the property, or so much of it as may be
necessary, will be sold in accordance with law and the notice.
6798. At the sale the board shall sell the property in accordance
with 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 the interest or title of the person
liable for the amount in the purchaser. The unsold portion of any
property seized may be left at the place of sale at the risk of the
person liable for the amount.
6799. If upon the sale the moneys received exceed the total of all
amounts, including interest, penalties, and costs due the state, the
board shall return the excess to the person liable for the amounts
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 any excess
pending a determination of the rights of the respective parties to
the excess moneys by a court of competent jurisdiction. If for any
reason the receipt of the person liable for the amount is not
available, the board shall deposit the excess moneys with the
Controller, as trustee for the owner, subject to the order of the
person liable for the amount, his or her heirs, successors, or
assigns.
6796. At any time within three years after any person is delinquent
in the payment of any amount, the board may forthwith collect the
amount in the following manner: The board shall seize any property,
real or personal, of the person and sell the property, or a
sufficient part of it, at public auction to pay the amount due
together with any interest or penalties imposed for the delinquency
and any costs incurred on account of the seizure and sale.
Any seizure made to collect a sales tax due shall be only of
property of the retailer not exempt from execution under the
provisions of the Code of Civil Procedure.
6797. Notice of the sale and the time and place thereof shall be
given to the delinquent person and to all persons who have an
interest of record in the property in writing 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
person, in case of a sale for use taxes due, at his or her last known
address or place of business, and, in case of a sale for sales taxes
due, 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 taxes, interest, penalties,
and costs, the name of the delinquent, and the further statement
that unless the amount due is paid on or before the time fixed in the
notice for the sale, the property, or so much of it as may be
necessary, will be sold in accordance with law and the notice.
6798. At the sale the board shall sell the property in accordance
with 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 the interest or title of the person
liable for the amount in the purchaser. The unsold portion of any
property seized may be left at the place of sale at the risk of the
person liable for the amount.
6799. If upon the sale the moneys received exceed the total of all
amounts, including interest, penalties, and costs due the state, the
board shall return the excess to the person liable for the amounts
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 any excess
pending a determination of the rights of the respective parties to
the excess moneys by a court of competent jurisdiction. If for any
reason the receipt of the person liable for the amount is not
available, the board shall deposit the excess moneys with the
Controller, as trustee for the owner, subject to the order of the
person liable for the amount, his or her heirs, successors, or
assigns.
