Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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C

170.0000 COLLECTION OF TAX BY BOARD

Annotation 170.0009.300

(a) IN GENERAL

170.0009.300 Liens—Sheriff's Sale of Realty. The Board recorded a lien on real property which was subordinate to the mortgages. The real property was sold at a sheriff's sale. When property is sold at a sheriff's sale pursuant to a writ of sale or seizure and sale to satisfy a judgment, the Board's subordinate liens are extinguished. (See section 701.630 of Code of Civil Procedure.) 1/3/96.