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Business Taxes Law Guide—Revision 2024
Emergency Telephone Users Surcharge Act
Revenue and Taxation Code
Division 2. Other Taxes
Part 20. Emergency Telephone Users Surcharge Act
Chapter 6. Collection of Tax.
Article 3. Warrant for Collection
Section 41126
41126. Fees, commissions, and expenses. The department shall pay the sheriff or marshal upon the completion of that person’s services pursuant to a warrant, the same fees, commissions, and expenses for that person’s services as are provided by law for similar services pursuant to a writ of execution. The department, 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 ", marshal or constable" after "pay the sheriff" and added "or her" after "completion of his" and after "expenses for his" in the first sentence. Stats. 2021, Ch. 432 (SB 824), in effect January 1, 2022, substituted "department" for "board" throughout; substituted "that person’s" for "his or her" throughout.