The fees, commissions, and expenses are an obligation of the taxpayer and may be collected from the taxpayer by virtue of the warrant or in any other manner provided in this part for the collection of a tax.
Cal. Rev. & Tax. Code § 19234
Warrant for Collection of Tax
Added by Stats. 1993, Ch. 31, Sec. 26
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.