State Codes and Statutes

Statutes > California > Rtc > 38541-38543

REVENUE AND TAXATION CODE
SECTION 38541-38543



38541.  At any time within three 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 of an abstract under
Section 38523 or the last recording or filing of a notice of state
tax 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 a sale
pursuant to a writ of execution.



38542.  The board 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 board, and not the court, shall approve the fees for publication
in a newspaper.


38543.  The fees, commissions, and expenses are the obligation of
the person required to pay any amount under this part and may be
collected from him by virtue of the warrant or in any other manner
provided in this part for the collection of the tax.


State Codes and Statutes

Statutes > California > Rtc > 38541-38543

REVENUE AND TAXATION CODE
SECTION 38541-38543



38541.  At any time within three 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 of an abstract under
Section 38523 or the last recording or filing of a notice of state
tax 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 a sale
pursuant to a writ of execution.



38542.  The board 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 board, and not the court, shall approve the fees for publication
in a newspaper.


38543.  The fees, commissions, and expenses are the obligation of
the person required to pay any amount under this part and may be
collected from him by virtue of the warrant or in any other manner
provided in this part for the collection of the tax.



State Codes and Statutes

State Codes and Statutes

Statutes > California > Rtc > 38541-38543

REVENUE AND TAXATION CODE
SECTION 38541-38543



38541.  At any time within three 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 of an abstract under
Section 38523 or the last recording or filing of a notice of state
tax 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 a sale
pursuant to a writ of execution.



38542.  The board 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 board, and not the court, shall approve the fees for publication
in a newspaper.


38543.  The fees, commissions, and expenses are the obligation of
the person required to pay any amount under this part and may be
collected from him by virtue of the warrant or in any other manner
provided in this part for the collection of the tax.