26 U.S.C. § 6322 — Period of lien
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 56 words · no verdicts yet
A translation hasn’t been published for this section yet. The official text below is complete and authoritative.
Unless another date is specifically fixed by law, the lien imposed by section 6321 shall arise at the time the assessment is made and shall continue until the liability for the amount so assessed (or a judgment against the taxpayer* arising out of such liability) is satisfied or becomes unenforceable by reason of lapse of time.
Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 779; Pub. L. 89–719, title I, § 113(a), Nov. 2, 1966, 80 Stat. 1146.)
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
- 1966Amended · Pub. L. 89-719 · 80 Stat. 1146
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
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