Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011
 

Alcoholic Beverage Tax Law

CHAPTER 7. COLLECTION OF TAX.

Article 3. Seizure and Sale

Section 32373

32373. Bill of sale; deed. At the sale the property shall be sold by the board or by its authorized agent in accordance with law and the notice, 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 taxpayer.

History.—Stats. 1982, Ch. 497, in effect January 1, 1983, operative July 1, 1983, deleted "subject . . . execution" after "purchaser" in the second sentence.