SECTIONS 7891-7895 - California Statutes

REVENUE AND TAXATION CODE

SECTION 7891-7895

7891. Whenever any supplier is delinquent in the payment of the
tax, the Controller or his or her authorized representative may
forthwith collect the tax due in the following manner: The Controller
shall seize any property, real or personal, of the supplier, and
thereafter sell the property, or a sufficient part of it, at public
auction to pay the tax due together with any penalties, interest and
any costs incurred on account of the seizure and sale.

7892. Notice of the sale and the time and place thereof shall be
given to the delinquent supplier and to all persons who have an
interest of record in the property in writing at least 20 days before
the date set for the sale in the following manner: The notice shall
be personally served or enclosed in an envelope addressed to the
supplier or other person at his or her last known residence or place
of business in this state. If not personally served, the notice shall
be deposited in the United States mail, postage prepaid. The notice
shall be published pursuant to Section 6063 of the Government Code,
in a newspaper of general circulation published in the city in which
the property or a part thereof is situated if any part thereof is
situated in a city or, if not, in a newspaper of general circulation
published in the county in which the property or a part thereof is
located. Notice shall also be posted in both of the following
manners:
(a) One public place in the city in which the interest in property
is to be sold if it is to be sold in a city or, if not to be sold in
a city, one public place in the county in which the interest in the
property is to be sold.
(b) One conspicuous place on the property.
The notice shall contain a description of the property to be sold,
a statement of the amount of the taxes, penalties, interest, and
costs, the name of the supplier, and the further statement that
unless the taxes, penalties, interest, and costs are paid on or
before the time fixed in the notice for the sale, the property, or so
much of it as may be necessary, will be sold in accordance with law
and the notice.

7893. At the sale the Controller or his or her authorized agent
shall sell the property in accordance with law and the notice and
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 supplier.

7894. The Controller may bid at the sale.

7895. If upon the sale the moneys received exceed the amount of all
taxes, penalties, interest, and costs due the state from the
supplier, the Controller shall return the excess to the supplier and
obtain a receipt. If for any reason the receipt of the supplier is
not available, the Controller shall deposit the excess moneys in an
unclaimed property account, in trust for the supplier, subject to the
order of the supplier, the supplier's heirs, successors, or assigns.