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DIVISION 2. OTHER TAXES 6001-60709›PART 2. MOTOR VEHICLE FUEL TAX LAW 7301-8526›CHAPTER 6. Collection of Tax 7851-7983›ARTICLE 2.5. Warrant for Collection of Tax 7881-7884

§ 7881

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

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.

(Amended by Stats. 1980, Ch. 600, Sec. 26.)

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California Revenue and Taxation Code

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