Laws, Regulations and Annotations
Business Taxes Law Guide – Revision 2022
Emergency Telephone Users Surcharge Act
Revenue and Taxation Code
Division 2. Other Taxes
Part 20. Emergency Telephone Users Surcharge Act
Chapter 6. Collection of Tax.
Article 3. Warrant for Collection
41125. Warrants. At any time within five years after any person is delinquent in the payment of any amount required to be paid under this part the department or its authorized representative may issue a warrant 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 and a sale pursuant to a writ of execution.
History—Stats. 1996, Ch. 872, in effect January 1, 1997, substituted "or marshal" for ", marshal or constable" after "to any sheriff" in the second sentence. Stats. 2021, Ch. 432 (SB 824), in effect January 1, 2022, substituted "department" for "board" before "or its authorized" in the first sentence.