Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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C

170.0000 COLLECTION OF TAX BY BOARD

Annotation 170.0086

(a) IN GENERAL

170.0086 Seizure and Sale—Minimum Bids. The Board has requested the sheriff to seize and sell property to satisfy a tax liability. Pursuant to Code of Civil Procedure (C. C. P.) section 701.620, the property cannot be sold at a sheriff's sale unless the highest bid received by the sheriff exceeds (1) the amount of all preferred labor claims that are required by C. C. P. section 1206 to be satisfied from the sales proceeds, (2) if the purchaser at the sale is not the Board, the amount of any deposits made pursuant to C. C. P. section 720.260 and (3) the taxpayer's exemption from motor vehicles, household furnishings or tools of trade if applicable to the property to be sold.

If the sheriff does not receive a bid at the sale that exceeds these amounts, the sheriff is required by C. C. P. sections 701.620(c) and 699.060 to release the seized property to the "person from whom it was taken." 5/31/95.