Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   

C

170.0000 COLLECTION OF TAX BY BOARD

Annotation 170.0070

(a) IN GENERAL

170.0070 Request for Release of Lien. The U.S. Government seized property upon which the Board had filed a lien. The U.S. District Court did not include the Board's lien among those to be paid upon the ordered sale of the property. The U.S. Marshal's office requested that the Board release its lien to make the title company "feel more secure." There is no legal requirement that the Board release liens until a tax liability has been paid. 10/19/93.