2005 California Revenue and Taxation Code Sections 41125-41127 Article 3. Warrant for Collection

41125.  At any time within five years after any person is delinquent
in the payment of any amount required to be paid under this part the
board or its authorized representative may issue a warrant for the
collection of any amount required to be paid to the state under this
part.  The warrant shall be directed to any sheriff or marshal and
shall have the same effect as a writ of execution.  The warrant shall
be levied and sale made pursuant to it in the same manner and with
the same effect as a levy and a sale pursuant to a writ of execution.
41126.  The board shall pay the sheriff or marshal upon the
completion of his or her services pursuant to a warrant, the same
fees, commissions, and expenses for his or her services as are
provided by law for similar services pursuant to a writ of execution.
  The board, and not the court, shall approve the fees for
publication in a newspaper.
41127.  The fees, commissions, and expenses are the obligation of
the person required to pay any amount under this part and may be
collected from him by virtue of the warrant or in any other manner
provided in this part for the collection of the surcharge.