Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales And Use Tax Law

CHAPTER 6. COLLECTION OF TAX

Article 6. Seizure and Sale

Section 6797

6797. Notice of sale. 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.

History.—Stats. 1990, Ch. 1528, in effect January 1, 1991, added "and to all persons . . . property" after "delinquent person", substituted "20" for "10", added "personally served or" after "The notice shall be", added "or her" after "his" twice, and substituted "state" for "State" in the first sentence; substituted "If not . . . notice" for "It" in the second sentence, deleted "also" after "shall", substituted "pursuant to . . . Code" for "for at least 10 days before the date set for the sale", substituted "city" for "county" and "or a part thereof is situated . . . part thereof is located" for "seized is to be sold" in the third sentence, deleted the former fourth sentence which provided, "If there is no newspaper of general circulation in the county, notice shall be posted in three public places in the county 10 days prior to the date set for the sale", and added the sentence "Notice shall also be posted . . .", in the first paragraph; created the second paragraph from the former last sentence of the first paragraph and added "taxes," after "including", and substituted "is" for ", interest, penalties, and costs are."