ARTICLE 3. Warrant for Collection of Tax

Article 3 added by Stats. 1993, Ch. 31, Sec. 26.

§§ 19231–19236 · 6 sections

• § 19231 The Franchise Tax Board or its authorized representative may issue a warrant for the collection of any tax, interest, or penalty and for the enforcement of any…
• § 19232 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…
• § 19233 The Franchise Tax Board shall pay or advance to the sheriff, marshal, or the Department of the California Highway Patrol the same fees, commissions, and…
• § 19234 The fees, commissions, and expenses are an obligation of the taxpayer and may be collected from the taxpayer by virtue of the warrant or in any other manner…
• § 19235 Whenever property is levied upon by warrant pursuant to Section 19231, the reasonable costs associated with the sale of that property, including, but not…
• § 19236 For purposes of issuing a warrant pursuant to this article: (a) (1) No levy may be issued on any property or right to property to be sold in accordance with…