Alabama Administrative Code
Title 810 - ALABAMA DEPARTMENT OF REVENUE
Chapter 810-14-1 - TAXPAYERS; BILL OF RIGHTS AND UNIFORM REVENUE PROCEDURES
Section 810-14-1-.24 - Proper Time To File A Tax Lien
Universal Citation: AL Admin Code R 810-14-1-.24
Current through Register Vol. 43, No. 02, November 27, 2024
(1) Definitions. The following terms have the meanings ascribed to them for purposes of this rule:
(a)
Lien. As defined in §
40-1-2 and §
40-29-20.
(b)
Final Assessment. As defined
in §
40-2A-7.
(2) Procedures.
(a) Except as provided in paragraph (b), a
lien arising under §
40-1-2 or §
40-29-20 may not be filed by the
department in accordance with the provisions of §§
40-1-2(c) and
40-29-22 until an assessment
becomes final and is no longer subject to appeal.
(b) This rule shall not apply if the
Commissioner has made a finding under §
40-29-23(a) that
collection of the delinquent tax giving rise to the lien is in jeopardy or to
the filing of liens for jeopardy assessments entered under §
40-29-90 or §
40-29-91. The circumstances under
which a lien is filed prior to a final assessment must be documented by the
department.
Author: Meagan Barrett.
Statutory Authority: Code of Ala. 1975, §§ 40-1-1, 40-1-2, 40-2A-7, 40-29-20, 40-29-22.
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