California Statutes
§ 32371. — 32371. (Added by Stats. 1955, Ch. 1842.)
California § 32371.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 14.PART 14. ALCOHOLIC BEVERAGE TAX
Ch. 7.CHAPTER 7. Collection of Tax
Art. 3.ARTICLE 3. Seizure and Sale
This text of California § 32371. (32371. (Added by Stats. 1955, Ch. 1842.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Revenue and Taxation Code - RTC Code § 32371. (2026).
Text
Whenever any taxpayer is delinquent in the payment of the tax, the board or its authorized representative may seize any property, real or personal, of the taxpayer, and sell at public auction the property seized, or a sufficient portion thereof, to pay the tax due, together with any penalties imposed for the delinquency and all costs that have been incurred on account of the seizure and sale.
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Legislative History
Added by Stats. 1955, Ch. 1842.
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Bluebook (online)
California § 32371., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/32371..