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Business Taxes Law Guide—Revision 2024
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 170.0016
(a) In General
170.0016 Nominee Lien—30-Day Preliminary Notice to Third Party. When a Board records a nominee lien against real property, the lien attaches only to the real property transferred. The lien does not attach to other real or personal property owned by the third-party grantee and the nominee lien does not indicate that the third party is delinquent in any taxes required to be paid. Since section 7097 only requires that the Board mail the preliminary notice "to the taxpayer" and not a third-party grantee, there is no legal requirement that the Board give prior notice to a third-party grantee before a nominee lien is recorded against real property previously transferred to him or her by the taxpayer. 6/12/96.