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BTLG Table of Contents > Sales and Use Tax Annotations > C > 170.0000 Collection Of Tax By Board > Annotation 170.0066

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C

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170.0000 Collection of Tax by Board

Annotation 170.0066

(a) In General

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170.0066 Quitclaim. The Board filed a lien on property on August 30, 1994. On September 23, 1994, the taxpayer quitclaimed the property to a third party for no consideration. The property transferred remains subject to the Board's lien even though the taxpayer no longer has record title to the property. 11/20/95.