Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Revenue and Taxation Code

Other Taxes

Part 6. Private Railroad Car Tax

Chapter 4. Collection of Tax

Article 4. Warrant for Collection of Tax

Section 11501

11501. Issuance of warrant. At any time within four 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 of an abstract under Section 11495 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 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. 1987, Ch. 498, in effect January 1, 1988. Stats. 1996, Ch. 872, in effect January 1, 1997, substituted "sheriff or marshal" for "sheriff, marshal, or constable" after "directed to any" in the second sentence.