Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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C

170.0000 COLLECTION OF TAX BY BOARD

Annotation 170.0007.750

(a) IN GENERAL

170.0007.750 Keeper Fees. A levying officer may charge the Board $75.00 pursuant to Government Code section 26722 to install a keeper. The levying officer may charge for each eight hour period or fraction thereof. If a separate keeper is installed for another eight hour shift, up to a maximum of three keepers per 24 hour period, the total charge should be $225.00.

The fee for serving, executing or processing any writ or order where the levying officer is required to take immediate possession is $75.00. Thus, on the first day, a keeper is installed. The maximum amount is $300.00 ($225.00 + $75.00). For each subsequent day it is $225.00.

The levying officer also may charge a fee of $75.00 for the expense of persons other than the keepers who are installed at the debtor's premises to care for property levied upon. 9/14/95.