2005 California Revenue and Taxation Code Sections 50125-50127 Article 3. Warrant for Collection

50125.  At any time within three years after any person is
delinquent in the payment of any amount required to be paid under
this part, or the last recording or filing of a notice of state tax
lien under Section 7171 of the Government Code, the board, or its
authorized representative, may issue a warrant for the enforcement of
any lien and 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 has 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 of, and sale pursuant to, a
writ of execution.
50126.  The board may pay or advance to the sheriff or marshal, the
same fees, commissions, or expenses for 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.
50127.  The fees, commissions, and expenses are the obligation of
the person required to pay any amount under this part and may be
collected from the person by the warrant or in any other manner
provided in this part for the collection of the fee.