Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2021
Sales And Use Tax Law
CHAPTER 6. COLLECTION OF TAX
Article 5. Warrant for Collection of Tax
6777. Fees and expenses. The board may pay or advance to the sheriff, marshal, or the Department of the California Highway Patrol, the same fees, commissions, and expenses for services as are provided by law for similar services rendered pursuant to a writ of execution. The board, and not the court, shall approve the fees for publication in a newspaper.
History—Stats. 1951, p. 2390, operative July 1, 1951, added provisions permitting advance of fees and expenses. Stats. 1986, Ch. 1361, effective January 1, 1987, added "California State Police" to the list of officials authorized to direct warrants. Stats. 1996, Ch. 305, in effect January 1, 1997, substituted "Department of the California Highway Patrol" for "California State Police", deleted "his" after "expenses for", and added "rendered" after "similar services". Stats. 1998, Ch. 931, in effect September 28, 1998, deleted "constable," after "marshal," in the first sentence.
Note.—Sec. 41, Stats. 1986, Ch. 1361 required that:
(a) On January 15 of each year from 1988 to 1992, inclusive, the State Board of Equalization and the Franchise Tax Board shall submit a report to the Legislature on implementation of the provisions of this act, with the exception of Section 40 of this act (for which separate reporting requirements are set out).
(b) The revenue and taxation policy committees of each house of the Legislature shall hold a public hearing no later than June 30 of each year from 1988 to 1992, inclusive, on the reports submitted pursuant to subdivision (a).
(c) The intent of this section is to assure the Legislature the opportunity to oversee the implementation of this act. The intent of the Legislature in enacting this act is to improve enforcement and voluntary compliance with the tax system and cash-pay reporting rules. The intent of the Legislature in enacting this act is not to cause harassment of or undue burden on innocent taxpayers.
Sec. 41 applies to the following Revenue and Taxation Code Sections: 6069, 6071, 6366, 6366.1, 6368, 6368.1, 6452, 6455, 6776, 6777, 7154, 8404, 9355, 30481, 32556, 40188, 41143, and 44186.