California Revenue and Taxation Code ARTICLE 3 - Warrant for Collection

• Section 40161.
  At any time within five years after any person is delinquent in the payment of any amount required to be paid under this part the...
• Section 40162.
  The board shall pay the sheriff or marshal, upon the completion of his or her services pursuant to a warrant, the same fees, commissions, and...
• Section 40163.
  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