DIVISION 2. OTHER TAXES 6001-61050›PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT 41001-41176›CHAPTER 6. Collection of Tax 41115-41127.8›ARTICLE 3. Warrant for Collection 41125-41127
§ 41125
California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California
At any time within five years after any person is delinquent in the payment of any amount required to be paid under this part the board or its authorized representative may issue a warrant 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 and a sale pursuant to a writ of execution.
(Amended by Stats. 1996, Ch. 872, Sec. 161. Effective January 1, 1997.)
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