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 170.0200

(a) IN GENERAL

170.0200 Statutory Tax Lien. The statutory tax lien provided by Sales and Use Tax Law section 6757 continues for a minimum of ten years unless the liability is paid in full prior to that time. Any number of Notices of State Tax Lien may be filed or recorded and then released in the ten year period, all with different lien numbers, without affecting the legality of the lien. At the end of the ten year period, the lien may be extended for an additional ten year period. 10/15/93.