California Revenue and Taxation Code ARTICLE 3 - Warrant for Collection of Tax

• Section 19231.
  The Franchise Tax Board or its authorized representative may issue a warrant for the collection of any tax, interest, or penalty and for the enforcement...
• Section 19232.
  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...
• Section 19233.
  The Franchise Tax Board shall pay or advance to the sheriff, marshal, or the Department of the California Highway Patrol the same fees, commissions, and...
• Section 19234.
  The fees, commissions, and expenses are an obligation of the taxpayer and may be collected from the taxpayer by virtue of the warrant or in...
• Section 19235.
  Whenever property is levied upon by warrant pursuant to Section 19231, the reasonable costs associated with the sale of that property, including, but not limited...
• Section 19236.
  For purposes of issuing a warrant pursuant to this article:(a) (1) No levy may be issued on any property or right to property to be sold in...

Last modified: October 22, 2018