Section 60451 Of Article 4. Warrant For Collection Of Tax From California Revenue And Taxation Code >> Division 2. >> Part 31. >> Chapter 7. >> Article 4.
60451
. At any time within three years after any person is
delinquent in the payment of any amount required by this part 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 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.