§ 38-12-101. Definitions.
Latest version.
- For purposes of this chapter:
(1) "Lien" means: (b) a tax as provided in Section 59-1-1413, 59-5-108, 59-5-208, 59-11-110, or 59-12-112. (2) "Lien" does not mean a charge against or interest in, for failure to pay money owed for property, services, or a judgment, any: (a) bank account; (b) pension; or (c) garnishment.
Amended by Chapter 212, 2009 General Session