California Revenue and Taxation Code

§ 60462.5

RTC § 60462.5 Effective Sep 28, 1994Div. 2 · Part 31 · Ch. 7 · Art. 5

Statute text

The board may seize any qualified motor vehicle subject to the lien of the tax and thereafter sell the qualified motor 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.

Legislative history

Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.