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Business Taxes Law Guide—Revision 2024
Alcoholic Beverage Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 14. Alcoholic Beverage Tax
Chapter 7. Collection of Tax.
Article 2.5. Warrant for Collection
Section 32365
32365. 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 32362 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 or marshal 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.
History—Added by Stats. 1957, p. 2024, in effect September 11, 1957. Stats. 1965, p. 2047, in effect September 17, 1965, substituted "10" years for "three" years in the first sentence. Stats. 1977, Ch. 481, operative July 1, 1978, added a comma following "paid" on the third line, removed a comma following "32362" on the fourth line and added "or the recording or filing of a notice of state tax lien under Section 32363,". Stats. 1980, Ch. 600 operative January 1, 1981, added "last" following "32362 or the " and substituted "Section 7171 of the Government Code" for "Section 32363". Stats. 1996, Ch. 872, in effect January 1, 1997, substituted "or marshal" for ", marshal or constable" after "to any sheriff" in the second sentence.