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Business Taxes Law Guide—Revision 2024
Cigarette and Tobacco Products Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 13. Cigarette Tax
Chapter 5. Collection of Tax
Article 3. Warrant for Collection of Tax
Section 30342
30342. Fees and expenses. The board shall pay the sheriff or marshal, upon the completion of his or her services pursuant to a warrant, the same fees, commissions, and expenses for his or her services as are provided by law for similar services pursuant to a writ of execution. The board, and not the court, shall approve the fees for publication in a newspaper.
History—Stats. 1996, Ch. 872, in effect January 1, 1997, substituted "or marshal" for ", marhsal or constable" after "pay the sheriff", and added "or her" after "completion of his" and after "expenses for his", in the first sentence.