California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 19232
Official textleginfo.legislature.ca.govlast amended
The warrant shall be directed to any sheriff, marshal, or the Department of the California Highway Patrol and shall have the same force and 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 force and effect as a levy of and sale pursuant to a writ of execution.
Source: view the official text