Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 2.: DIVISION 2. OTHER TAXES/Part 30.: PART 30. FEE COLLECTION PROCEDURES LAW/Ch. 4.: CHAPTER 4. Collection of Fee/Art. 4.: ARTICLE 4. Seizure and Sale/§ 55181.
California Statutes

§ 55181. — 55181. (Added by Stats. 1992, Ch. 407, Sec. 1.)

California § 55181.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 30.PART 30. FEE COLLECTION PROCEDURES LAW
Ch. 4.CHAPTER 4. Collection of Fee
Art. 4.ARTICLE 4. Seizure and Sale

This text of California § 55181. (55181. (Added by Stats. 1992, Ch. 407, Sec. 1.)) 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 § 55181. (2026).

Text

Whenever any feepayer is delinquent in the payment of the fee, the board, or its authorized representative, may seize any property, real or personal, of the feepayer, and sell at public auction the property seized, or a sufficient portion thereof, to pay the fee 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. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.
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California § 55181., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/55181..