Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2023

Use Fuel Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 3. Use Fuel Tax

Chapter 5. Collection of Tax.

Article 4. Seizure and Sale

Section 9011

9011. Seizure and sale; authority of board. Whenever any user is delinquent in the payment of the obligations imposed under this part, the board or its authorized representative may collect the amount due in the following manner: The board 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.

History—Stats. 1957, p. 3772, in effect September 11, 1957, reworded the language following the colon so as to apply to any property and not merely to a motor vehicle as formerly.