70.19 - tax seizure program Flashcards
Tax seizure warrants are an effective means for state agencies to
collect taxes, interest, and/or penalties due the state.
As required by state law, tax seizure warrants ____ be served by the California Highway Patrol (CHP), any sheriff, marshal, or constable.
shall
To ensure consistency of the TSP throughout the state, CHP Area personnel _______ execute tax seizure warrants; however, upon request by Division TSP personnel, Area officers _____ assist by providing cover officer duties, preparing a CHP 180, Vehicle Report, or other duties as requested by the TSOs.
shall not
may
The taxing agencies ______ be responsible for all costs, in accordance with the Statewide Interagency Agreement, incurred as a result of executing tax seizure warrants.
shall
When the Department receives a request to serve a tax seizure warrant, only those officers specially trained in tax seizure warrant procedures ____ be utilized.
shall
All tax seizure warrants shall be served within ____ of receipt.
60 calendar days
Under no circumstances shall any tax seizure warrant be executed without _________
proper instructions.
Under no circumstances ____ the tax debtor be shown or given a copy of the tax seizure warrant instructions.
shall
It has been held that an officer serving a civil process at midnight by pounding on the door is liable to an action for damages for extreme emotional distress. Therefore, service of civil process on a residence shall not be undertaken between the hours of
10:00 p.m. and 6:00 a.m.
tax seizure warrants can be served on businesses such as bars and restaurants after 10:00 p.m., with approval from the DTSPS.
The TSO ____ never attempt to execute a California process beyond the borders of California.
shall
________ is considered three attempts, at three different times, on three different days. _______ has also been interpreted as one attempt to be made in the evening hours
Diligence
If there is a conflict in executing the tax seizure warrant, the TSO ____ contact the appropriate taxing agency to reschedule.
shall
The criminal history request shall be recorded on the _________, Criminal Offender Record Information Release Log, “Warrant/Officer Safety” shall be recorded in the reason column.
CHP 263B
note: The completed CHP 263B shall be kept on file by Divisions for three years, plus current.
The TSO _____ never make forcible entry without prior approval of the DTSPS and the utilization of the Division Warrant Service Team (WST).
shall
The date of sale must not be less than ____ from the date of posting all sale notices.
ten days
