2005 California Revenue and Taxation Code Sections 11501-11503 Article 4. Warrant for Collection of Tax

11501.  At any time within four years after any person is delinquent
in the payment of any amount herein required to be paid, or within
10 years after the last recording of an abstract under Section 11495
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 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.
11502.  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.
11503.  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.