Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Fee Collection Procedures Law

Chapter 4. Collection of Fee

Article 4. Seizure and Sale

Section 55181

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.