Section 19231.

Cal. Revenue and Taxation Code - RTC § 19231.
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
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.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

Starting a business in California? California LLC guide: costs and requirements