2010 California Code
Revenue and Taxation Code
Article 2. Registration And Security

43101.  Every person, as defined in Section 25118 of the Health and
Safety Code, who is subject to the fees specified in subdivision (a)
of Section 25173.6 of the Health and Safety Code, subdivision (a) of
Section 25174 of the Health and Safety Code, Section 105190 of the
Health and Safety Code, or Section 25205.14 of the Health and Safety
Code shall register with the board on forms provided by the board.




43102.  The board, whenever it deems it 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. Any
security in the form of cash, government bonds, or insured deposits
in banks or savings and loan institutions shall be held by the board
in trust to be used solely in the manner provided by this section.
The board may sell the security at public auction if it becomes
necessary to do so in order to recover any tax 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, service 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.