Section 40162 Of Article 3. Warrant For Collection From California Revenue And Taxation Code >> Division 2. >> Part 19. >> Chapter 6. >> Article 3.

. The board shall pay the sheriff or marshal, upon the completion of his or her services pursuant to a warrant, the same fees, commissions, and expenses for his or her services as are provided by law for similar services pursuant to a writ of execution. The board, and not the court, shall approve the fees for publication in a newspaper.