All writs, processes and orders of the Tax Commissioner shall run in the name of the
Commonwealth, shall be signed by the Tax Commissioner, and shall be directed to the
sheriff or constable of the county or city wherein such writ, process or order is
to be executed. All writs, notices, processes or orders of the Tax Commissioner may be executed
and returned in like manner and upon like persons or property as the processes, writs,
notices or orders of the courts of record of this Commonwealth and when so served,
executed and returned shall have the same legal effect. The officer serving or executing any writ, notice, process or order of the Tax Commissioner
shall receive the same fees allowed by law for the like services to sheriffs of the
counties and cities. Any officer who fails to execute and return any writ, process, notice or order of
the Tax Commissioner shall be subject to the same penalties provided by law for the
failure to execute and return the process of any court, which penalties, after due
notice to the officer so failing, may be enforced by the judgment of the Tax Commissioner.
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
Was this helpful?
Welcome to FindLaw's Cases & Codes
A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.