Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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Annotation 170.0190


170.0190 State Tax Liens. Sales and Use Tax Law section 6757 provides that any amount imposed under the law that is not paid when it becomes due and payable is a perfected and enforceable state tax lien. The lien continues in effect for ten years from the date of its creation or recordation, unless it is sooner released or otherwise discharged. A lien was filed in the Secretary of State's office and also a copy of the lien was filed four days later with the county recorder. Subsequently, a Release of Lien was filed with the county recorder sixty days later.

The fact that a copy of the lien was filed with a county recorder and released sixty days later has no effect on the continuing life of the lien. The lien filed with the Secretary of State remains in effect. 10/15/93.