27 CFR Topic
Lien for Taxes
April 24, 2020
§
70.142
Scope of definitions
§
70.143
Definitions
§
70.141
Lien for taxes
§
70.144
Special rules
§
70.145
Purchasers, holders of security interests, mechanic's lienors, and judgment lien creditors
§
70.146
45-day period for making disbursements
§
70.147
Priority of interest and expenses
§
70.148
Place for filing notice; form
§
70.149
Refiling of notice of tax lien
§
70.150
Release of lien or discharge of property
§
70.151
Administrative appeal of the erroneous filing of notice of Federal tax lien