1. (1) The commission may impose a lien upon the real and personal property of a person liable for a penalty under Section 59-1-302.
2. (2) The statute of limitations for imposing liens under Subsection (1) is three years from the date of the penalty assessment.

KEY: taxation, controlled substances, seizure of property, drug stamps

Date of Last Change: July 26, 2012

Notice of Continuation: November 9, 2021

Authorizing, and Implemented or Interpreted Law: 59-1-302; 59-1-706; 59-1-701; 59-1-702; 59-1-703; 59-1-707; 59-19-104; 59-19-105; 59-19-107