Section 60462.5 Of Article 5. Seizure And Sale From California Revenue And Taxation Code >> Division 2. >> Part 31. >> Chapter 7. >> Article 5.

. The board may seize any qualified motor vehicle subject to the lien of the tax and thereafter sell the qualified motor vehicle at private sale to pay the tax due, together with any interest and penalties imposed for the delinquency and any costs incurred on account of the seizure and sale.