Tax lien; property subject to seizure, levy, and sale; effective period; effect on other liens and remedies

(A)(1) If a person liable to pay a tax neglects or refuses to pay it after demand, the amount of the tax, including interest, additional tax, addition to tax, or assessable penalty, plus accrued costs, is a lien in favor of the Department of Revenue on all property and rights to property, real or personal, tangible or intangible, belonging to the person.

(2) This lien:

# (a)

is referred to as a "tax lien";

# (b)

is effective on the date of the assessment of the tax;

# (c)

allows an authorized agent of the department to seize, levy on, and sell the property of the person for the payment of the amount due, with added penalties, interest, and costs of executing on the lien, and to pay the money collected to the department;

# (d)

extends to bank deposits, choses in action, and all other property incapable of manual levy or delivery; and

# (e)

continues for ten years from the date of filing.

(3) "Demand", as used in this section, means an assessment by the department.

(B) This tax lien and the limitations in Section 12-54-122 are in addition to all other liens or remedies in favor of the department and does not affect any other lien or remedy.

(C) The department, in addition to other remedies for enforcement of its tax lien, retains all remedies available to a judgment creditor.

Last amended: 1985 Act No. 201, Part II, SECTION 32A; 1988 Act No. 456; 1991 Act No. 168, SECTION 6; 1995 Act No. 76, SECTION 14; 1998 Act No. 345, SECTION 1. Code Commissioner's Note 1997 Act No. 34, SECTION 1, directed the Code Commissioner to change all references to "Register of Mesne Conveyances" to "Register of Deeds" wherever appearing in the 1976 Code of Laws.

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