30341-30343

REVENUE AND TAXATION CODE
SECTION 30341-30343




30341.  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 years after the last recording or filing of a notice of
state tax lien under Section 7171 of the Government Code, the board
or its authorized representative may issue a warrant for the
enforcement of any liens and for the collection of any amount
required to be paid to the state under this part. The warrant shall
be directed to any sheriff or marshal and shall have the same effect
as a writ of execution. The warrant shall be levied and sale made
pursuant to it in the same manner and with the same effect as a levy
and a sale pursuant to a writ of execution.



30342.  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 expenses for his or her services as are
provided by law for similar services pursuant to a writ of execution.
The board, and not the court, shall approve the fees for publication
in a newspaper.



30343.  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 by virtue of the warrant or in any other manner
provided in this part for the collection of the tax.