Fees, commissions and expenses for enforcement of lien.
1. The Department may pay or advance to the sheriff the same fees, commissions and expenses for his 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.
2. The fees, commissions and expenses are obligations of the person required to pay the tax, interest or penalty and may be collected from him by virtue of the warrant or in any manner provided for the collection of the tax.
Last modified: February 27, 2006