Revenue and Taxation Code › DIVISION 2. OTHER TAXES › PART 2. MOTOR VEHICLE FUEL TAX LAW › CHAPTER 6. Collection of Tax › ARTICLE 3. Seizure and SaleRevenue and Taxation Code § 7894‹ § 7893§ 7895 ›Copy linkOpen in browserleginfo ↗7894.The Controller may bid at the sale.(Added by Stats. 1941, Ch. 37.)