California Revenue and Taxation Code ARTICLE 4 - Warrant for Collection

• Section 46431.
  At any time within three years after any person is delinquent in the payment of any amount herein required to be paid, or the last...
• Section 46432.
  The board may pay or advance to the sheriff or marshal, the same fees, commissions, and expenses for their services as are provided by law...
• Section 46433.
  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