Lien for Taxes

  1. Law
  2. CFR 27
  3. Alcohol, Tobacco Products and Firearms
  4. Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury
  5. Procedures and Practices
  6. Procedure and Administration
  7. Collection of Excise and Special (Occupational) Tax
  8. Lien for Taxes

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Section
70.141

Lien for taxes.

Section
70.142

Scope of definitions.

Section
70.143

Definitions.

Section
70.144

Special rules.

Section
70.145

Purchasers, holders of security interests, mechanic's lienors, and judgment lien creditors.

Section
70.146

45-day period for making disbursements.

Section
70.147

Priority of interest and expenses.

Section
70.148

Place for filing notice; form.

Section
70.149

Refiling of notice of tax lien.

Section
70.150

Release of lien or discharge of property.

Section
70.151

Administrative appeal of the erroneous filing of notice of Federal tax lien.