Section 19232 Of Article 3. Warrant For Collection Of Tax From California Revenue And Taxation Code >> Division 2. >> Part 10.2. >> Chapter 5. >> Article 3.

. 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.