Section 13621.

Cal. Revenue and Taxation Code - RTC § 13621.
in effect
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The writ shall be executed against any property of the person liable for payment of the tax, or against any property subject to the lien of the tax.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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