(a) If any person required to make a return to the commissioner fails to return the taxable property or pay annually to the state, any county, or any municipality the taxes for which it may be liable by reason of the return, the county tax collector or tax commissioner or the municipal governing authority or its designee, as appropriate, shall issue an execution for the amount of taxes due, according to the law, together with the costs and penalties.
(b) The executions issued by the county tax collector or tax commissioner or the municipal governing authority or its designee, as appropriate, against any corporation or other company shall be directed to all sheriffs and other lawful officers of this state with directions to levy the execution on the property of the corporation or company and with the authority to issue and serve garnishments upon the debtors of the corporation or company.
Section: Previous 48-5-510 48-5-511 48-5-512 48-5-513 48-5-514 48-5-515 48-5-516 48-5-517 48-5-518 48-5-519 48-5-520 48-5-521 48-5-522 48-5-523 48-5-524 NextLast modified: October 14, 2016