REVENUE AND TAXATION CODE
SECTION 16820-16821
16820. At any time after a tax imposed by this part is delinquent,
the Controller may have a writ of execution issued for the
enforcement of any judgment rendered pursuant to this part in respect
to the tax.
16821. The writ shall be executed against any property of any
person liable for the tax, or against any property subject to the
lien of the tax.
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