2005 California Revenue and Taxation Code Sections 55181-55184 Article 4. Seizure and Sale

55181.  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.
55182.  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 deposited 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 thereof is situated in a city
or, if not, in a newspaper of general circulation published in the
county in which the property thereof is located.
   Notice shall also be posted in both of the following manners:
   (a) 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 to the
property is to be sold.
   (b) One conspicuous place on the property.
   The notice shall contain a description of the property to be sold,
a statement of the amount due, including the fee, 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 notice.
55183.  At the sale, the property shall be sold by the board, or by
its authorized agent, in accordance with law and 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
feepayer.
55184.  If, after the sale, the money received exceeds 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 persons 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 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.