Notice of tax lien; enrollment in tax lien registry

1. Law
2. Mississippi Code
3. Debtor-Creditor Relationship
4. Mississippi Uniform State Tax Lien Registration Act
5. Notice of tax lien; enrollment in tax lien registry

1. If any person refuses to pay any finally determined tax liabilities, the commissioner may enroll in the tax lien registry a notice of tax lien for the finally determined tax liabilities due.
2. The notice of tax lien file shall include:
   1. The name and last-known address of the debtor;
   2. The name and address of the department;
   3. The tax lien number assigned to the lien by the department; and
   4. The basis for the tax lien, including, but not limited to, the amount owed as of the date of enrollment in the tax lien registry.

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