Section 9012.5 Of Article 4. Seizure And Sale From California Revenue And Taxation Code >> Division 2. >> Part 3. >> Chapter 5. >> Article 4.

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