Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Use Fuel Tax Law

CHAPTER 5. COLLECTION OF TAX.

Article 4. Seizure and Sale

Section 9012

9012. Notice of sale; contents; publication. Notice of the sale and the time and place thereof shall be given in writing to the delinquent user and to all persons who have an interest of record in the property seized at least 20 days before the date set for the sale. The notice shall be personally served or enclosed in an envelope addressed to the user or other person 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 tax, penalties, interest, and costs, the name of the user, and the further statement that unless the amount is paid on or before the time fixed in the notice of sale, the property, or so much of it as may be necessary, will be sold in accordance with law and the notice.

History.—Stats. 1957, p. 3773, in effect September 11, 1957, substituted "property" for "motor vehicle" in the first and second sentences, and for "vehicle" in the fourth sentence. Stats. 1990, Ch. 1528, in effect January 1, 1991, substituted "who have an interest" for "appearing", deleted "to have an interest", and substituted "20" for "10" in the first sentence; added "personally served or", "or other person", and "or her", in the second sentence; substituted "If not personally served the notice" for "and in the case of any person appearing of record to have an interest in the property seized, addressed to the person at his last known residence or place of business in this State" in the third sentence; deleted "also" after "notice shall", and substituted "pursuant to Section 6063 of the Government Code," for "for at least 10 days before the date set for sale", substituted "city" for "county" after "published in the" in the fourth sentence; substituted "or a part thereof is situated in any part thereof is situated in a city or, if not, in a" for "seized is to be sold. If there is no" combining the fourth and fifth sentences into the fourth sentence; added "published" after "circulation", and substituted "in which the property or a part thereof is located" to the combined portion of the former sentences four and five; added "Notice shall also be posted in both of the following manners:" as the fifth sentence; added subdivisions (a) and (b) in front of the former last sentence creating a new paragraph; added ", or so much of it as may be necessary," before "will be sold" in the last paragraph.