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Business Taxes Law Guide—Revision 2024
Use Fuel Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 3. Use Fuel Tax
Chapter 5. Collection of Tax.
Article 4. Seizure and Sale
Section 9013
9013. Conduct of sale. At any sale the board or its authorized agent shall sell the property in accordance with the 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 user.
History—Stats. 1957, p. 3773, in effect September 11, 1957, substituted "any" for "the" after "at," "property" for "vehicle," and "for the personal property and a deed for any real property sold" for "which vests title in the purchaser" in first sentence, and added the second and third sentences.