DIVISION 2. OTHER TAXES 6001-61050›PART 8. PROHIBITION OF GIFT AND DEATH TAXES 13301-14302›CHAPTER 7. Collection of Tax 13601-13830.13›ARTICLE 4. Writ of Execution 13620-13622
§ 13621
California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California
The writ shall be executed against any property of the person liable for payment of the tax, or against any property subject to the lien of the tax.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
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