BlackletterCalifornia law

Revenue and Taxation Code § 19231

ARTICLE 3. Warrant for Collection of Tax

Current as of September 28, 2026Rev. & Tax. Code, § 19231Official source ↗

Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.

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 lien.