Past-due, legally enforceable State income tax obligation

Past-due, legally enforceable State income tax obligation means a debt which resulted from:
(1) A judgment rendered by a court of competent jurisdiction which has determined an amount of State income tax to be due,
(2) A determination after an administrative hearing which has determined an amount of state income tax to be due and which is no longer subject to judicial review, or
(3) A State income tax assessment (including self-assessments) which has become final in accordance with State law but not collected and which has not been delinquent for more than 10 years.

Source

31 CFR § 285.8


Scoping language

None
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