Al efectuarse el pago del precio de postura de bienes muebles vendidos, la entrega de los mismos y la de la cuenta de venta darán título y derecho al comprador sobre dichos bienes. Todo el sobrante que como producto de la venta se realizase en exceso de las contribuciones, penalidades y costas, será devuelto por el Centro de Recaudación al dueño de la propiedad vendida o sus herederos o cesionarios en la forma prescrita en la sec. 5103 de este título. La parte no vendida de dicha propiedad mueble se dejará en el lugar de la subasta por cuenta y riesgo del dueño.
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