Cal. Code Regs. Tit. 18, § 19232 - Warrant for Collection of Tax

(a) In General. If any taxpayer liable to pay any tax neglects or refuses to pay such tax after an assessment becomes final, the Franchise Tax Board may proceed to collect the tax by issuing a warrant for the collection of the tax to any sheriff, constable, or marshal directing such officer to levy upon any property, or rights to property, whether real or personal, tangible or intangible, or on which there is a lien provided by Section 19203 or 19221 of the Revenue and Taxation Code resulting from the recording of an abstract of judgment or certificate of tax due for the payment of such tax. As used in this regulation the term "tax" includes any interest, additional amount, addition to tax, or assessable penalty, together with any costs and expenses that may accrue in addition thereto. For exemption of certain property from levy, see Sections 704.010 to 704.210 of the Code of Civil Procedure, as well as provisions of other codes which specifically exempt certain property from execution. Property, whether real or personal, subject to a state tax lien, which has been sold or transferred by the taxpayer, may be seized in the hands of the transferee or of any subsequent transferee. Levy of the warrant shall be made in the same manner as the levy of a writ of execution. Thus, when the Franchise Tax Board directs any sheriff, constable, marshal, or the Department of the California Highway Patrol to levy a warrant and sell the property, the Franchise Tax Board will furnish necessary instructions to the officer levying on the property at the time that it delivers the warrant.

(b) Bankruptcy or Receivership Cases. During a bankruptcy proceeding or a receivership proceeding in either a federal or state court, the assets of the taxpayer are subject to the automatic stay. Taxes cannot be collected by levy upon these assets.

(c) Successive Seizures. Whenever any property or rights to property upon which a levy has been made are not sufficient to satisfy the claim of the Franchise Tax Board for which the levy is made, the Franchise Tax Board may thereafter, and as often as may be necessary, direct any sheriff, constable, or marshal to proceed to levy in like manner upon any other property or rights to property subject to levy of the person against whom such claim exists or on which there is a lien imposed by Section 19203 or 19221 of the Revenue and Taxation Code for the payment of such claim until the amount collected from such person, together with all costs and expenses, is fully paid.

Notes

Cal. Code Regs. Tit. 18, § 19232

1. Change without regulatory effect renumbering former section 18907 to new section 19232, including amendment of section and NOTE, filed 6-10-97 pursuant to section 100, title 1, California Code of Regulations (Register 97, No. 24).
2. Change without regulatory effect adding new article 3 (section 19232) and relocating section 19232 from chapter 2.5, subchapter 21 to chapter 2.6, subchapter 5 filed 11-23-98 pursuant to section 100, title 1, California Code of Regulations (Register 98, No. 48).

Note: Authority cited: Section 19053, Revenue and Taxation Code. Reference: Section 19322, Revenue and Taxation Code.

1. Change without regulatory effect renumbering former section 18907 to new section 19232, including amendment of section and Note, filed 6-10-97 pursuant to section 100, title 1, California Code of Regulations (Register 97, No. 24).
2. Change without regulatory effect adding new article 3 (section 19232) and relocating section 19232 from chapter 2.5, subchapter 21 to chapter 2.6, subchapter 5 filed 11-23-98 pursuant to section 100, title 1, California Code of Regulations (Register 98, No. 48).