Section 20639.12 - Actions of controller if amounts postponed become due and payableIf the Controller determines that amounts postponed under this chapter have become due and payable, the Controller may take any or all of the following actions:
(a) Demand payment of that amount from the claimant, the estate of any decedent claimant, or any person who was a cotenant with the claimant pursuant to the registration card.(b) Direct the Department of General Services to seize and sell any property pledged by the claimant as security for postponement.(c) Request the Attorney General to bring an action to recover amounts postponed under this chapter by the claimant.(d) Utilize any or all of the other enforcement and foreclosure provisions set forth in Article 3 (commencing with Section 16200) of Chapter 5 of Part 1 of Division 4 of Title 2 of the Government Code, as may be applicable.Ca. Rev. and Tax. Code § 20639.12
Added by Stats 2018 ch 896 (SB 1130),s 15, eff. 1/1/2019.