Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2015
Sales and Use Tax Annotations
170.0000 COLLECTION OF TAX BY BOARD
(a) IN GENERAL
170.0009 Lien on Residence to be Sold. Liens may properly be attached to realty which retains its status as community property after the dissolution of a marriage. The property was not awarded to either party in the dissolution agreement, and was ordered to be sold. The spouse against whom the determination was issued learned of the audit liability and transferred his interest in the property to the other spouse, via a grant nominee lien. The purpose of the transfer was solely to prevent the Board's lien from attaching. The property in question remained community property in spite of the grant deed because the court had not awarded the property to either party, and it had not been sold with the proceeds divided between the parties, as contemplated by the court. 10/20/93.