6776-6778

REVENUE AND TAXATION CODE
SECTION 6776-6778




6776.  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 of an abstract under Section 6738
or 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,
marshal, or the Department of the California Highway Patrol 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 of and a sale pursuant to a writ of execution
and shall be levied within five working days following receipt of the
warrant.



6777.  The board may pay or advance to the sheriff, marshal, or the
Department of the California Highway Patrol, the same fees,
commissions, and expenses for services as are provided by law for
similar services rendered pursuant to a writ of execution. The board,
and not the court, shall approve the fees for publication in a
newspaper.



6778.  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.