NOTES:


Source

(As amended eff. Sept. 20, 2005.)

Effective Date of 2003 Revision

The amendments relating to the amount of the deficiency placed in dispute ($50,000 or less) are effective with respect to proceedings commenced after July 22, 1998; and the amendments relating to lien or levy actions are effective as to lien or levy actions commenced with respect to collection actions initiated after Jan. 18, 1999.