2005 California Revenue and Taxation Code Sections 60451-60453 Article 4. Warrant for Collection of Tax

60451.  At any time within three years after any person is
delinquent in the payment of any amount required by this part to be
paid or within 10 years after 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 liens 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 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
of and a sale pursuant to a writ of execution.
60452.  The board may pay or advance to the sheriff or marshal, 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.
60453.  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 or her by virtue of the warrant or in any other
manner provided in this part for the collection of the tax.