2005 California Revenue and Taxation Code Sections 46441-46444 Article 5. Seizure and Sale

46441.  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.
46442.  (a) Notice of the sale, and the time and place thereof,
shall be given to the delinquent feepayer and to all persons who have
an interest of record in the property at least 20 days before the
date set for the sale in the following manner:  The notice shall be
personally served or enclosed in an envelope addressed to the
feepayer or other person at his or her last known residence or place
of business in this state as it appears upon the records of the
board, if any, and depositing it in the United States registered
mail, postage prepaid.  The notice shall be published pursuant to
Section 6063 of the Government Code in a newspaper of general
circulation published in the city in which the property or a part
thereof is situated if any part hereof is situated in a city or, if
not, in a newspaper of general circulation published in the county in
which the property or a part thereof is located.  Notice shall also
be posted in both of the following manners:
   (1) One public place in the city in which the interest in property
is to be sold if it is to be sold in a city or, if not to be sold in
a city, one public place in the county in which the interest in the
property is be sold.
   (2) One conspicuous place on the property.
   (b) The notice shall contain a description of the property to be
sold, a statement of the amount due, including fees, interest,
penalties, and costs, the name of the feepayer, and the further
statement that unless the amount due is paid on or before the time
fixed in the notice of the sale, the property, or so much thereof as
may be necessary, will be sold in accordance with law and the notice.
46443.  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 subject to a right of redemption as
prescribed in the Code of Civil Procedure upon sales of real
property on execution.  The unsold portion of any property seized may
be left at the place of sale at the risk of the feepayer.
46444.  If, upon the sale, the moneys received exceed the amount of
all fees, penalties, and costs due the state from the feepayer, the
board shall return the excess to him or her and obtain his or her
receipt.  If any person having an interest in or lien upon the
property files with the board prior to the sale notice of his or her
interest, the board shall withhold any excess pending a determination
of the rights of the respective parties to the excess moneys by a
court of competent jurisdiction.  If for any reason the receipt of
the feepayer is not available, the board shall deposit the excess
moneys with the Controller, as trustee for the owner, subject to the
order of the feepayer, his or her heirs, successors, or assigns.