(A) The department, or its authorized representative, shall file a copy of the execution with the clerk of court of the county or counties of the State in which the employer does business. The clerk of court shall enter in his abstract of judgments the name of the employer identified in the warrant and in the proper columns the amount of the contributions, interest, penalties, and departmental administrative contingency assessments and costs for which the warrant is issued along with the date and hour when the copy is filed. The clerk of court also shall index the warrant upon the index of judgments. The department, or its authorized representative, shall proceed upon the warrant in all respects and with like effect and in the same manner prescribed by law in respect to executions issued against property upon judgments of a court of record and is entitled to the same fees for service in executing the warrant to be collected in the same manner.
(B) The powers now or hereafter conferred upon the Department of Revenue by Title 12 for the collection of unpaid income taxes are incorporated by reference and are conferred upon the department and its authorized representative for the collection of unpaid contributions, interest, penalties, and departmental administrative assessments and costs, mutatis mutandis.
(C) The department shall promulgate regulations to carry out the provisions of this section.
HISTORY: 1962 Code Section 68-209; 1952 Code Section 68-209; 1942 Code Section 7035-94; 1936 (39) 1716; 1939 (41) 487; 1941 (42) 369; 1942 (42) 1648; 1986 Act No. 362, Section 11, eff April 3, 1986; 1999 Act No. 73, Section 2, eff June 11, 1999; 2010 Act No. 234, Section 1, eff January 1, 2011.
Effect of Amendment
The 1986 amendment added references to penalties and employment security administrative contingency assessments and made grammatical changes.
The 1999 amendment designated the former text as (A), changed references to the sheriff or tax collector to references to the commission or its authorized representative, and made minor language changes; and added (B), conferring powers upon the commission and its authorized representative, and (C), providing for regulations.
The 2010 amendment rewrote the section.