Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2017

Integrated Waste Management Fee Law

Revenue and Taxation Code

Chapter 4. Collection of Fee

Article 4. Seizure and Sale

Section 45551

45551. Seizure and sale. Whenever any fee payer is delinquent in the payment of the fee, the board, or its authorized representative, may seize any property, real or personal, of the fee payer, 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.