California Revenue and Taxation Code ARTICLE 3 - Warrant for Collection

• Section 45501.
  At any time within three years after any person is delinquent in the payment of any amount required to be paid under this part, or...
• Section 45502.
  The board may pay or advance to the sheriff or marshal, the same fees, commissions, or expenses for services as are provided by law for...
• Section 45503.
  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