Home › California › CA RTC › … Division 2 — Other Taxes › Part 10.2 — Administration of Franchise and Income Tax Laws › Chapter 5 — Collection of Tax › Article 3 — Warrant for Collection of Tax › Cal. Rev. & Tax. Code § 19231
California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 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 lien.
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