California Revenue and Taxation Code ARTICLE 5 - Warrant for Collection of Tax

• Section 38541.
  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...
• Section 38542.
  The board may pay or advance to the sheriff or marshal, the same fees, commissions, and expenses for his or her services as are provided...
• Section 38543.
  The fees, commissions, and expenses are the obligation of the person required to pay any amount under this part and may be collected from him...

Last modified: October 22, 2018