Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Fee Collection Procedures Law
Chapter 4. Collection of Fee
Article 4. Seizure and Sale
55181. Seizure and sale. Whenever any feepayer is delinquent in the payment of the fee, the board, or its authorized representative, may seize any property, real or personal, of the feepayer, and sell at public auction the property seized, or a sufficient portion thereof, to pay the fee due, together with any penalties imposed for the delinquency and all costs that have been incurred on account of the seizure and sale.