Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
170.0000 COLLECTION OF TAX BY BOARD
(a) IN GENERAL
170.0015 Nominee Lien. A taxpayer, who is deceased, owes the Board delinquent taxes. The taxpayer's business property is encumbered by two Board liens recorded on April 10, 1996 and on June 6, 1996. Thereafter, a deed conveying the property was recorded on July 5, 1996. Since the Board's liens had attached to the property prior to the transfer of the property on July 25, 1996, the Board's interest in the property is protected without the need to record. 2/27/97.