{"code":"RTC","codeName":"Revenue and Taxation Code","section":"7881","citation":"Rev. & Tax. Code, § 7881","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 2. MOTOR VEHICLE FUEL TAX LAW [7301. - 8526.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2"},{"name":"CHAPTER 6. Collection of Tax [7851. - 7983.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2/chapter-6"},{"name":"ARTICLE 2.5. Warrant for Collection of Tax [7881. - 7884.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2/chapter-6/article-2.5"}],"history":"Amended by Stats. 1980, Ch. 600, Sec. 26.","effective":null,"html":"<p>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 <a href=\"/gov/7171\">7171</a> of the Government Code, the Controller or his 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.</p>","text":"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 Controller or his 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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/warrant-for-collection-of-tax-7881","source":"California Legislative Information bulk export (pubinfo)"}