- (a) The department shall release a lien when the taxpayer is no longer delinquent in his or her payment of the original liability and any associated interest, penalties and costs, including, but not limited to, lien and attorney’s fees.
- (b) The department shall release the lien by completing a lien release and mailing it to the taxpayer.
- (c) The taxpayer shall be responsible for recording the lien release with the appropriate county registry(s) and at the office of the secretary of state, and paying all associated recording fees.
Source. #10680, eff 10-2-14; amd by #12907, eff 10-23-19; ss by #13660, eff 6-21-23