Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
170.0000 COLLECTION OF TAX BY BOARD
(a) IN GENERAL
A lien is an encumbrance upon real property. It was properly filed and remains in effect despite the subsequent transfer. It does not imply that a purchaser of the property has an outstanding personal tax liability. Upon request, the Board will provide information to creditors of the transferee as to whether he/she owes any tax to the Board. 4/11/95.