Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2015
Sales and Use Tax Annotations
170.0000 COLLECTION OF TAX BY BOARD
(a) IN GENERAL
170.0065.200 Private Sale of Seized Property. The Board does not have authority to sell seized property at a private sale, despite the fact that the offer to buy is substantially higher than an offer received and rejected at a public auction. Section 6796 requires a public auction and section 6797 requires a notice of the sale, time and place to the delinquent person. 4/11/89.