Ala. Admin. Code r. 810-14-1-.24
Proper Time To File A Tax Lien
Effective Sep 24, 2018Filed with LRS May 20, 1993. Certification filed with LRS July 20, 1993, effective August 24, 1993. Repealed: Filed December 5, 2014; effective January 9, 2015. New Rule: Filed August 10, 2018; effective September 24, 2018.Alabama Department of Revenue
(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.
Author: Meagan Barrett.
Statutory Authority: Code of Ala. 1975, §§40-1-1, 40-1-2, 40-2A-7, 40-29-20, 40-29-22.
History: Filed with LRS May 20, 1993. Certification filed with LRS July 20, 1993, effective August 24, 1993. Repealed: Filed December 5, 2014; effective January 9, 2015. New Rule: Filed August 10, 2018; effective September 24, 2018.