California Revenue and Taxation Code

§ 30357

RTC § 30357 Effective Jan 1, 2004Div. 2 · Part 13 · Ch. 5 · Art. 5

Statute text

At any sale the board or its authorized agent shall sell the property in accordance with the 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 taxpayer.

Legislative history

Added by Stats. 2003, Ch. 890, Sec. 11. Effective January 1, 2004.