2005 California Revenue and Taxation Code Sections 55021-55022 CHAPTER 2. FEE

REVENUE AND TAXATION CODE
SECTION 55021-55022

55021.  Every person who owes a fee which is subject to this part
shall register with the board.
55022.  The board, whenever it deems necessary to ensure compliance
with this part, may require any person subject to this part to place
with it any security that the board determines to be reasonable,
taking into account the circumstances of that person.  The board may
sell the security at public auction if it becomes necessary to do so
in order to recover any fee or any amount required to be collected,
including any interest or penalty due.  Notice of the sale shall be
served upon the person who placed the security personally or by mail.
   If service is made by mail, the notice shall be addressed to the
person at his or her address as it appears in the records of the
board.  Service shall be made at least 30 days prior to the sale in
the case of personal service, and at least 40 days prior to the sale
in the case of service by mail.  Upon any sale, any surplus above the
amounts due shall be returned to the person who placed the security.


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