The contents of cash registers, safes, vaults, cash boxes or any other type of cash receptacles are subject to levy. A cash drawer levy is a seizure of these items. View the statute (Minnesota Statutes, section 270C.67, subdivision 1). The debtor must receive due process prior to any cash drawer levy.
Since levy action may result in the seizure of assets other than cash, or in the actual seizure of the cash register itself, a lien does not have to be filed prior to a cash drawer levy unless the action will occur after the statute of limitations expires on some or all of the debts that will be included in the levy.
Cash drawer levies require a "writ of entry" in addition to a levy. The writ allows a collector to go onto the debtor’s property to enforce the levy.