California Revenue and Taxation Code ARTICLE 4 - Warrant for Collection of Tax

• Section 60451.
  At any time within three years after any person is delinquent in the payment of any amount required by this part to be paid or...
• Section 60452.
  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 60453.
  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