{"data":{"id":"us-ca/rtc-19231","jurisdiction":"us-ca","citation":"RTC § 19231","heading":"","body":"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.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401. - 19802.]","CHAPTER 5. Collection of Tax [19201. - 19298.]","ARTICLE 3. Warrant for Collection of Tax [19231. - 19236.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"a51630256cade58563e74441ee6bee1dacd71e70cf4b52c90fbc2333264f016a","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-19226","next":"us-ca/rtc-19232"},"notice":"GroundRules: Original legal text. Not legal advice."}