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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
C
170.0000 Collection of Tax by Board
Annotation 170.0036
(a) In General
170.0036 Notice of Levy Served on Auctioneer. The Board served a levy on an auctioneer to execute on the proceeds of sale of a taxpayer's abandoned personal property. The auctioneer refused to honor the Board's levy, claiming all the funds except for its sales commissions and costs were deposited in the auctioneer's trust account which is not subject to enforcement of a levy pursuant to Financial Code section 17410 and the State of California is not entitled to its levy under the equitable principles of laches.
In this case, Financial Code section 17410 has no relevance to the Board's levy since the Board is not enforcing a money judgment arising out of any claim against the auctioneer. Financial Code section 17410 only applies if the money judgment is against the person who is acting as escrow agent and deposits the money in its trust accounts.
The Board's lien properly attaches to the sale proceeds and the auctioneer has the legal duty to turn over those sale proceeds to the Board. 5/30/95.