60461-60464

REVENUE AND TAXATION CODE
SECTION 60461-60464




60461.  Whenever any person is delinquent in the payment of the
obligations imposed under this part, the board or its authorized
representative may seize any property, real or personal, subject to
the lien of the tax and thereafter sell the property, or a sufficient
part of it, at public auction to pay the tax due together with any
interest and penalties imposed for the delinquency and any costs
incurred on account of the seizure and sale.



60462.  Notice of the sale and the time and place thereof shall be
given in writing at least 20 days before the date set for the sale to
the delinquent person and to all persons who have an interest of
record in the property seized. The notice shall be personally served
or enclosed in an envelope addressed to the 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 person, 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.



60462.5.  The board may seize any qualified motor vehicle subject to
the lien of the tax and thereafter sell the qualified motor vehicle
at private sale to pay the tax due, together with any interest and
penalties imposed for the delinquency and any costs incurred on
account of the seizure and sale.



60462.6.  Notice of the sale shall be given in writing to the
delinquent person and to all persons who have an interest of record
in the qualified motor vehicle at least 10 days before the date set
for the sale of the qualified motor vehicle. The notice shall be
enclosed in an envelope addressed to the person at his or her last
known residence or place of business and, in the case of any person
who has an interest of record in the qualified motor vehicle,
addressed to the person at his or her last known residence or place
of business. It shall be deposited in the United States mail, postage
prepaid. The notice shall contain a description of the qualified
motor vehicle to be sold, a statement of the amount due, interest,
penalties, and costs, the name of the person, and the further
statement that unless the tax due, interest, penalties, and costs are
paid within 10 days the qualified motor vehicle will be sold at
private sale.


60463.  At any sale the board or its authorized agent shall sell the
property in accordance with the law and the notice and shall deliver
to the purchaser a bill of sale for the personal property and a deed
for any real property sold. The bill of sale or deed vests title in
the purchaser. The unsold portion of any property seized may be left
at the place of sale at the risk of the taxpayer.



60464.  If upon any sale the moneys received exceed the amount due
to the state from the taxpayer, the board shall return the excess to
the taxpayer and obtain his or her receipt. If any person having an
interest in or lien upon the property files with the board prior to
the sale notice of his or her interest or lien, the board shall
withhold payment of any excess pending a determination of the rights
of the respective parties to the excess moneys by a court of
competent jurisdiction. If for any reason the receipt of the taxpayer
is not available, the board shall deposit the excess moneys with the
Controller, as trustee for the taxpayer, his or her heirs,
successors, or assigns.