Laws, Regulations and Annotations

Article 1. Security for Tax

• 38501 Security
• 38502 Notice to creditors [Repealed.]
• 38502 Notice to creditors
• 38503 Notice of levy [Repealed.]
• 38503 Notice of levy
• 38503.5 Employer withheld earnings
• 38504 Installment payment agreement
• 38504.5 Installment payment agreement; annual statement
• 38505 Return of levied property

Article 2. Suit for Tax 2601

• 38511 Court action 2601
• 38512 Rules of procedure
• 38513 Attachment

• 38514 Certificate of delinquency
• 38515 Service of process

Article 3. Judgment for Tax

• 38521 Request for judgment
• 38522 Entry and filing of judgment
• 38523 Abstract of judgment; lien
• 38524 Execution
• 38525 Release of property subject to lien

Article 4. Priority and Lien of Tax

• 38531 Priority
• 38532 Recording certificate; lien
• 38533 Filing with Secretary of State; statewide lien [Repealed.]
• 38534 Release of lien [Repealed.]

• 38535 Unenforceable lien [Repealed.]
• 38536 Certificate of release [Repealed.]

Article 5. Warrant for Collection of Tax

• 38541 Warrant; time of issuing
• 38542 Fees and expenses
• 38543 Collection of fees

Article 6. Seizure and Sale

• 38551 Seizure and sale
• 38552 Notice of sale
• 38553 Bill of sale; deed
• 38554 Disposition of proceeds

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

• 38561 Withholding from purchase price by successor to cover liability

• 38562 Liability of purchaser
• 38563 Certificate issuance after payment
• 38564 Notice of successor liability
• 38565 Security held by the board at time of business termination

Article 8. Miscellaneous Provisions

• 38571 Report of collections
• 38572 Cumulative remedies
• 38573 Authority of the board
• 38574 Liability upon termination, dissolution, or abandonment of corporate business
• 38575 Agreements for debt collection services
• 38576 Written partnership agreements
• 38577 Collection cost recovery fee
• 38578 Electronic earnings withholding orders