California § 32373. 32373. (Amended by Stats. 1982, Ch. 497, Sec. 170.)

California Statutes

§ 32373. — 32373. (Amended by Stats. 1982, Ch. 497, Sec. 170.)

California § 32373.

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 § 32373. (32373. (Amended by Stats. 1982, Ch. 497, Sec. 170.)) 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 § 32373. (2026).

Text

At the sale the property shall be sold by the board or by its authorized agent in accordance with law and the notice, 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 taxpayer.

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At the sale the property shall be sold by the board or by its authorized agent in accordance with law and the notice, 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 taxpayer.

Legislative History

Amended by Stats. 1982, Ch. 497, Sec. 170. Operative July 1, 1983, by Sec. 185 of Ch. 497.

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California § 32373., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/32373..