California Revenue and Taxation Code

§ 13615

RTC § 13615 Effective Jan 1, 1997Div. 2 · Part 8 · Ch. 7 · Art. 3

Statute text

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.

Legislative history

Amended by Stats. 1996, Ch. 872, Sec. 149. Effective January 1, 1997.