Section 45501 Of Article 3. Warrant For Collection From California Revenue And Taxation Code >> Division 2. >> Part 23. >> Chapter 4. >> Article 3.
45501
. At any time within three years after any person is
delinquent in the payment of any amount required to be paid under
this part, 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 lien 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.