{"code":"RTC","codeName":"Revenue and Taxation Code","section":"19232","citation":"Rev. & Tax. Code, § 19232","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401. - 19802.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.2"},{"name":"CHAPTER 5. Collection of Tax [19201. - 19298.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.2/chapter-5"},{"name":"ARTICLE 3. Warrant for Collection of Tax [19231. - 19236.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.2/chapter-5/article-3"}],"history":"Amended by Stats. 1998, Ch. 931, Sec. 448.   Effective September 28, 1998.","effective":"1998-09-28","html":"<p>The warrant shall be directed to any sheriff, marshal, or the Department of the California Highway Patrol and shall have the same force and 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 force and effect as a levy of and sale pursuant to a writ of execution.</p>","text":"The warrant shall be directed to any sheriff, marshal, or the Department of the California Highway Patrol and shall have the same force and 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 force and effect as a levy of and sale pursuant to a writ of execution.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/warrant-for-collection-of-tax-19232","source":"California Legislative Information bulk export (pubinfo)"}