Laws, Regulations and Annotations


Business Taxes Law Guide—Revision 2024

Underground Storage Tank Maintenance Fee Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 26. Underground Storage Tank Maintenance Fee Law

Chapter 4. Collection of Fee

Article 4. Seizure and Sale

Section 50130

50130. Bill of sale; deed. At a sale conducted pursuant to this article the board, or its authorized agent, shall sell the property, in accordance with all applicable provisions of law and the notice specified in Section 50129, and the board 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 fee payer.