Licenses: seizure and sale.

Existing law authorizes the State Board of Equalization and the Franchise Tax Board to seize and sell the license of an off-sale or on-sale general licensee that, upon termination of business, is delinquent in the payment of taxes due under the Sales and Use Tax Law, Personal Income Tax Law, or Corporation Tax Law, respectively. This bill would additionally authorize the California Department of Tax and Fee Administration to seize and sell those specified licenses under the above-described conditions.