Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
170.0000 COLLECTION OF TAX BY BOARD
(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.