Section 6798 Of Article 6. Seizure And Sale From California Revenue And Taxation Code >> Division 2. >> Part 1. >> Chapter 6. >> Article 6.
6798
. At the sale the board shall sell the property in accordance
with law and the notice and 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 the interest or title of the person
liable for the amount in the purchaser. The unsold portion of any
property seized may be left at the place of sale at the risk of the
person liable for the amount.