California Revenue and Taxation Code 45551 – Whenever any fee payer is delinquent in the payment of the fee, the …
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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.
(Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
Terms Used In California Revenue and Taxation Code 45551
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20