Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2022

Motor Vehicle Fuel Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 2. Motor Vehicle Fuel Tax Law

Chapter 6. Collection of Tax.

Article 3. Seizure and Sale

Section 7893

7893. Sale of property. At the sale the Controller or his or her authorized agent shall sell the property in accordance with 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 supplier.

History—Stats. 2000, Ch. 1053 (AB 2114), operative January 1, 2002, added "or her" after "Controller or his" in the first sentence and substituted "supplier" for "distributor" after "sale at the risk of the" in the third sentence.