California Revenue and Taxation Code

§ 46431

RTC § 46431 Effective Jan 1, 1997Div. 2 · Part 24 · Ch. 4 · Art. 4

Statute text

At any time within three years after any person is delinquent in the payment of any amount herein required to be paid, or the last recording or filing of a notice of 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 sale pursuant to, a writ of execution.

Legislative history

Amended by Stats. 1996, Ch. 872, Sec. 167. Effective January 1, 1997.