Section 7891 Of Article 3. Seizure And Sale From California Revenue And Taxation Code >> Division 2. >> Part 2. >> Chapter 6. >> Article 3.

. Whenever any supplier is delinquent in the payment of the tax, the Controller or his or her authorized representative may forthwith collect the tax due in the following manner: The Controller shall seize any property, real or personal, of the supplier, and thereafter sell the property, or a sufficient part of it, at public auction to pay the tax due together with any penalties, interest and any costs incurred on account of the seizure and sale.