Cal. Rev. & Tax. Code § 50131
If, after a sale conducted pursuant to this article, the money received exceeds the amount of all fees, interest, penalties, and costs due the state from the fee payer, the board shall return the excess to the fee payer and obtain the fee payer's receipt. If any persons having an interest in or lien upon the property files with the board prior to the sale notice of the person's interest, the board shall withhold any excess pending a determination of the rights of the respective parties to the excess moneys by a court of competent jurisdiction. If the receipt of the fee payer is not available, the board shall deposit the excess moneys with the Controller, as trustee for the owner, subject to the order of the fee payer, and the fee payer's heirs, successors, or assigns.
Ca. Rev. and Tax. Code § 50131