Revenue and Taxation Code section 32106

Upon receipt of a certificate of the board setting forth the amount of a taxpayer’s delinquencies, the State Treasurer shall pay to the board the amount so certified from the money deposited with him by the taxpayer or from the amounts received from the sale of bonds or other obligations deposited with the Treasurer by the taxpayer. Securities deposited with the State Treasurer which have a prevailing market price may be sold by him for the purposes of this section at private sale at a price not lower than the prevailing market price thereof.

Source: Section 32106, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=32106. (accessed Jun. 2, 2025).

32101
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32106
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32111

Last Updated

May 12, 2025

§ 32106’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_32106

Original Source: Section 32106, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=32106. (last accessed May 12, 2025).