Section 9802 Of Article 6. Enforcement Of Liens From California Vehicle Code >> Division 3. >> Chapter 6. >> Article 6.
9802
. (a) The Registrar of Vehicles or authorized representative
shall conduct the sale in the same manner as provided by law for the
seizure and sale of personal property by the assessor for the
collection of taxes due on personal property.
(b) The department may bid for the vehicle an amount equal to the
lien held by the department for registration, transfer, and license
fees, use taxes, parking penalties, and any interest, penalties, and
costs added thereto. In all cases where the vehicle becomes the
property of the department, it shall be reduced to junk and sold.
(c) The proceeds of any sale shall be allocated by the department
for the following purposes and in the following order:
(1) Costs incurred by the department.
(2) Registration and transfer fees and any penalty added thereto.
(3) License fees and any penalty added thereto.
(4) Use taxes and any interest or penalty added thereto.
(5) Perfected mechanics' liens.
(6) Perfected security interests.
(7) Penalties for offenses relating to the standing or parking of
a vehicle and any administrative service fee added thereto. Any other
court-induced liability, and any administrative service fee added
thereto, which is subject to collection by the department.
(8) All other fees due the department.
(9) Any remainder to the person whose claim of interest in the
vehicle is approved by the department.
(d) Notwithstanding Section 42270, the proceeds of a sale
allocated pursuant to paragraphs (4) to (9), inclusive, of
subdivision (c) shall not be transmitted to the Treasurer for deposit
in the Motor Vehicle Account in the State Transportation Fund.
(e) The department shall transmit to the State Board of
Equalization all use taxes, interest, and penalties collected under
this article within 60 days after receipt thereof in the form which
may be prescribed and approved jointly by the department and the
board.