California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS |
Chapter 5. Collection of Tax |
ARTICLE 3. Warrant for Collection of Tax |
Section 19232.
Latest version.
-
The warrant shall be directed to any sheriff, marshal, or the Department of the California Highway Patrol 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.
(Amended by Stats. 1998, Ch. 931, Sec. 448. Effective September 28, 1998.)