GroundRules
RTC § 43431
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001. - 43651.]
- CHAPTER 4. Collection of Tax [43401. - 43450.]
- ARTICLE 4. Seizure and Sale [43431. - 43434.]
Whenever any taxpayer is delinquent in the payment of the tax, the board, or its authorized representative, may seize any property, real or personal, of the taxpayer, and sell at public auction the property seized, or a sufficient portion thereof, to pay the tax due, together with any penalties imposed for the delinquency and all costs that have been incurred on account of the seizure and sale.
Collected 2026-09-14T05:56:33Z. Source file · JSON