63A-3-307 - Abstract of order is a lien.
63A-3-307. Abstract of order is a lien.
(1) An abstract of an order of a hearing examiner stating a default may be filed with theState Tax Commission, and when filed, constitutes a lien to the extent of the receivable plusinterest against any state income tax refund or overpayment due or to become due the debtor for aperiod of eight years from the date of the order, unless satisfied or otherwise released in writingby the state.
(2) The lien created by this section shall, for the purposes of Section 59-10-529 only, beconsidered a judgment, but no credit of a tax refund or overpayment may be made on account ofthis lien until 20 days after the date of the hearing examiner's order.
Renumbered and Amended by Chapter 212, 1993 General Session