Ala. Admin. Code r. 810-14-1-.24 - Proper Time To File A Tax Lien

(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.

Notes

Ala. Admin. Code r. 810-14-1-.24

Repealed by Alabama Administrative Monthly Volume XXXIII, Issue No. 03, December 31, 2014, eff. 1/9/2015. Amended by Alabama Administrative Monthly Volume XXXVI, Issue No. 11, August 31, 2018, eff. 9/24/2018.

Author: Meagan Barrett.

Statutory Authority: Code of Ala. 1975, §§ 40-1-1, 40-1-2, 40-2A-7, 40-29-20, 40-29-22.