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 9012.5

9012.5. Seizure for private sale. The board may seize any motor vehicle subject to the lien of the tax and thereafter sell the 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.

History—Added by Stats. 1957, p. 3773, in effect September 11, 1957.