Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Motor Vehicle Fuel Tax Law

CHAPTER 6. COLLECTION OF TAX.

Article 5. Sale of State-Acquired Property

Section 7931

7931. Sale of State-acquired property by Controller. Whenever the state acquires any real or personal property seized and sold for delinquent taxes of the supplier, the Controller may, with the consent of the Department of General Services, sell the property or any part thereof at private sale or at public auction.

History.—Stats. 1965, p. 1595, in effect September 17, 1965, substituted "Department of General Services" for the "Department of Finance." Stats. 2000, Ch. 1053 (AB 2114), operative January 1, 2002, substituted "supplier" for "distributor" after "delinquent taxes of the".