State Codes and Statutes

Statutes > California > Rtc > 13615-13617

REVENUE AND TAXATION CODE
SECTION 13615-13617



13615.  At any time within 10 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
or her 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.



13616.  The Controller may pay or advance to the sheriff or marshal,
the same fees, commissions, and expenses for his or her services as
are provided by law for similar services pursuant to a writ of
execution. The Controller, and not the court, shall approve the fees
for publication in a newspaper.



13617.  The fees, commissions, and expenses are obligations of the
person required to pay any amount under this part and may be
collected from him or her by virtue of the warrant or in any manner
provided in this part for the collection of the tax.


State Codes and Statutes

Statutes > California > Rtc > 13615-13617

REVENUE AND TAXATION CODE
SECTION 13615-13617



13615.  At any time within 10 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
or her 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.



13616.  The Controller may pay or advance to the sheriff or marshal,
the same fees, commissions, and expenses for his or her services as
are provided by law for similar services pursuant to a writ of
execution. The Controller, and not the court, shall approve the fees
for publication in a newspaper.



13617.  The fees, commissions, and expenses are obligations of the
person required to pay any amount under this part and may be
collected from him or her by virtue of the warrant or in any manner
provided in this part for the collection of the tax.



State Codes and Statutes

State Codes and Statutes

Statutes > California > Rtc > 13615-13617

REVENUE AND TAXATION CODE
SECTION 13615-13617



13615.  At any time within 10 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
or her 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.



13616.  The Controller may pay or advance to the sheriff or marshal,
the same fees, commissions, and expenses for his or her services as
are provided by law for similar services pursuant to a writ of
execution. The Controller, and not the court, shall approve the fees
for publication in a newspaper.



13617.  The fees, commissions, and expenses are obligations of the
person required to pay any amount under this part and may be
collected from him or her by virtue of the warrant or in any manner
provided in this part for the collection of the tax.