{"data":{"id":"us-ca/rtc-7891","jurisdiction":"us-ca","citation":"RTC § 7891","heading":"","body":"Whenever any supplier is delinquent in the payment of the tax, the Controller or his or her authorized representative may forthwith collect the tax due in the following manner: The Controller shall seize any property, real or personal, of the supplier, and thereafter sell the property, or a sufficient part of it, at public auction to pay the tax due together with any penalties, interest and any costs incurred on account of the seizure and sale.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 2. MOTOR VEHICLE FUEL TAX LAW [7301. - 8526.]","CHAPTER 6. Collection of Tax [7851. - 7983.]","ARTICLE 3. Seizure and Sale [7891. - 7895.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"e515dc5aa6a5a112b18cfbcfffe280ff71250614298f65f321efc64c98367b08","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-7884","next":"us-ca/rtc-7892"},"notice":"GroundRules: Original legal text. Not legal advice."}