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 170.0055

(a) IN GENERAL

170.0055 Effect of Lien. In July 1990, the Board recorded a lien on property owned by a tax debtor. In September 1990, the debtor recorded a quit claim transferring the property to a third party.

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.