2007 California Revenue and Taxation Code Article 2.5. Warrant For Collection Of Tax

CA Codes (rtc:7881-7884)

7881.  At any time within three 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 or filing of a notice of state tax
lien under Section 7171 of the Government Code, the Controller or his
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.



7882.  The warrant shall be directed to any sheriff or marshal and
shall have the same force and 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 force and effect as a levy of and sale
pursuant to a writ of execution.



7883.  The Controller 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 Controller, and not the court, shall approve the fees
for publication in a newspaper.



7884.  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 tax.