Laws, Regulations and Annotations

Article 1. Security for Tax

• 6701 Security
• 6702 Notice to creditors
• 6703 Notice of levy
• 6704 Withheld earnings; employer's liability

Article 2. Suit for Tax

• 6711 Court action
• 6712 Rules of procedure
• 6713 Attachment
• 6714 Certificate of delinquency
• 6715 Service of process

Article 3. Judgment for Tax

• 6736 Request for judgment
• 6737 Entry and filing of judgment
• 6738 Abstract of judgment; lien
• 6739 Execution
• 6740 Release of liens

Article 4. Priority and Lien of Tax

• 6756 Priority
• 6757 Recording certificate; lien [Repealed.]
• 6757 Liens; perfection and enforceability of
• 6757.5 Filing with Secretary of State; statewide lien [Repealed.]
• 6758 Release of lien [Repealed.]
• 6758.5 Unenforceable lien [Repealed.]
• 6759 Certificate of release [Repealed.]

Article 5. Warrant for Collection of Tax

• 6776 Warrant; time of issuing
• 6777 Fees and expenses
• 6778 Collection of fees

Article 6. Seizure and Sale

• 6796 Seizure and sale
• 6797 Notice of sale
• 6798 Bill of sale; deed
• 6799 Disposition of proceeds

Article 7. Payment on Termination of Business and Successor's Liability

• 6811 Withholding by purchaser
• 6812 Liability of purchaser; release
• 6813 Certificate
• 6814 Notice of successor liability
• 6815 Effect of security for tax when business discontinued

Article 8. Miscellaneous Provisions

• 6826 Report of collections
• 6827 Remedies; cumulative
• 6828 Board; authority of
• 6829 Personal liability of corporate officer
• 6830 Contracts with private collection entities
• 6831 Partnership liability; absence of written partnership agreement
• 6832 Installment payment agreements
• 6832.5 Annual statement; installment payment agreements
• 6832.6 Notice to consumers
• 6833 Collection cost recovery fee
• 6834 Electronic earnings withholding orders
• 6835 Collection of tax: Internal Revenue Service; other states

Article 9. Collection of Tax Debts Due to the Internal Revenue Service or Other States

• 6850 Agreement to collect tax debt due the Internal Revenue Service or other states