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Business Taxes Law Guide—Revision 2024
Sales And Use Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 6. Collection of Tax
Article 5. Warrant for Collection of Tax
Section 6776
6776. Warrant; time of issuing. 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 of an abstract under Section 6738 or the last recording or filing of a notice of state tax lien under Section 7171 of the Government Code, the board or its 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. The warrant shall be directed to any sheriff, marshal, or the Department of the California Highway Patrol 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 of and a sale pursuant to a writ of execution and shall be levied within five working days following receipt of the warrant.
History—Stats. 1943, p. 2458, operative July 1, 1943, revised first sentence. Stats. 1965, p. 2046, in effect September 17, 1965, substituted "10" years for "three" years. Stats. 1977, Ch. 481, operative July 1, 1978, deleted "of a certificate" in the first paragraph, and substituted "the recording or filing of a notice of state tax lien". Stats. 1980, Ch. 600, operative January 1, 1981, added "last" following "Section 6738 or the" and substituted "Section 7171 of the Government Code" for "Section 6757". Stats. 1986, Ch. 1361, effective January 1, 1987, added "California State Police" to the list of officials authorized to direct a warrant. Stats. 1996, Ch. 305, in effect January 1, 1997, substituted "the Department of the California Highway Patrol" for "California State Police" after "constable, or" in the second sentence, and added "and shall … the warrant" in the third sentence. Stats. 1998, Ch. 931, in effect September 28, 1998, deleted "constable," after "marshal," in the second sentence.
Note.—Sec. 41, Stats. 1986, Ch. 1361 required that:
(a) On January 15 of each year from 1988 to 1992, inclusive, the State Board of Equalization and the Franchise Tax Board shall submit a report to the Legislature on implementation of the provisions of this act, with the exception of Section 40 of this act (for which separate reporting requirements are set out).
(b) The revenue and taxation policy committees of each house of the Legislature shall hold a public hearing no later than June 30 of each year from 1988 to 1992, inclusive, on the reports submitted pursuant to subdivision (a).
(c) The intent of this section is to assure the Legislature the opportunity to oversee the implementation of this act. The intent of the Legislature in enacting this act is to improve enforcement and voluntary compliance with the tax system and cash-pay reporting rules. The intent of the Legislature in enacting this act is not to cause harassment of or undue burden on innocent taxpayers.
Sec. 41 applies to the following Revenue and Taxation Code Sections: 6069, 6071, 6366, 6366.1, 6368, 6368.1, 6452, 6455, 6776, 6777, 7154, 8404, 9355, 30481, 32556, 40188, 41143, and 44186.