Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216]
( Part 19 added by Stats. 1974, Ch. 991. ) CHAPTER 6. Collection of Surcharge [40141 - 40169]
( Chapter 6 added by Stats. 1974, Ch. 991. ) ARTICLE 3. Warrant for Collection [40161 - 40163]
( Article 3 added by Stats. 1974, Ch. 991. ) 40161.
At any time within five years after any person is delinquent in the payment of any amount required to be paid under this part the board or its authorized representative may issue a warrant 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.
(Amended by Stats. 1996, Ch. 872, Sec. 159. Effective January 1, 1997.)