Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2011
Use Fuel Tax Law
CHAPTER 5. COLLECTION OF TAX. (View entire chapter)
Article 1. Security for Tax
- 8951. Security.
- 8952. Notice of delinquency to creditors, etc.
- 8953. Non-transferability after notice.
- 8954. Advise board; effective notice.
- 8955. Liability for transfer.
- 8956. Effect of security for tax when business discontinued.
- 8957. Notice; credits held by person other than taxpayer. [Repealed.]
- 8957. Notice of levy.
- 8958. Employer withheld earnings.
Article 2. Suit for Tax
Article 3. Lien of Tax
- 8991. Lien.
- 8992. Time of attachment.
- 8993. Removal of lien.
- 8994. Priority.
- 8995. Certificate of clearance; transfer of ownership.
- 8996. Recording certificate; lien. [Repealed.]
- 8996. Liens: perfection and enforceability of.
- 8997. Release of lien. [Repealed.]
- 8997.5. Unenforceable lien. [Repealed.]
Article 3.5. Warrant for Collection of Tax
Article 4. Seizure and Sale
Article 4.5. Successor Withholding and Liability
- 9021. Successor withholding.
- 9022. Successor liability; certificate of tax clearance.
- 9023. Certificate of tax clearance.
- 9024. Notice of successor liability.