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BTLG Table of Contents > Sales and Use Tax Annotations > C > 170.0000 Collection Of Tax By Board > Annotation 170.0190

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C

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170.0000 Collection of Tax by Board

Annotation 170.0190

(a) In General

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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.