Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Use Fuel Tax Law


Article 3.5. Warrant for Collection of Tax

Section 9001

9001. Warrant; time of issuing. 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 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.

History.—Added by Stats. 1955, p. 3289, in effect September 7, 1955. Stats. 1965, p. 2071, in effect September 17, 1965, added "or within 10 years after the last recording of a certificate under Section 8996" in the first sentence. Stats. 1977, Ch. 481, operative July 1, 1978, substituted "or filing of a notice of state tax lien" in place of "of a certificate". Stats. 1980, Ch. 600, operative January 1, 1981, substituted "Section 7171 of the Government Code" for "Section 8996". Stats. 1996, Ch. 872, in effect January 1, 1997, substituted "or marshal" for ", marshal, or constable" after "to any sheriff" in the second sentence.