California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.6 - Administration of Franchise and Income Tax › Subchapter 5 - Collection of Tax › Article 3 - Warrant for Collection of Tax › Section 19232 - Warrant for Collection of Tax

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(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.
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.