§ 63A-3-307. Abstract of order and nonpayment or failure to respond -- Liens.

Latest version.

(1)

The following shall constitute a lien in the amount of the receivable plus interest and collection costs allowed by law against any state income tax refund or overpayment due or to become due the debtor:

(a)	an abstract of an administrative order; or

(b)	nonpayment or failure to respond as provided under Section 63A-3-304.

(2)	The lien created by this section shall, for the purposes of Section 59-10-529 only, be considered a judgment, but no credit of a tax refund or overpayment may be made on account of this lien until 20 days after the date of the administrative order.

(3)	The lien created by this section shall remain effective for eight years.

Amended by Chapter 79, 2011 General Session

                    
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