Ala. Admin. Code r. 80-10-17-.03

Current through Register Vol. 43, No. 1, October 31, 2024
Section 80-10-17-.03 - Lien; Effective Period

Unless another date is specifically fixed by law, the lien imposed by Section 2 of these regulations shall arise at the time the payment of the assessment was due and shall continue until the liability for the amount so assessed is satisfied or becomes unenforceable by reason of lapse of time.

Author: Robert J. Russell

Ala. Admin. Code r. 80-10-17-.03

New Rule: Filed February 12, 2004; effective March 18, 2004.

Statutory Authority:Code of Ala. 1975, §§ 2-2-8; 2-19-128; 2-18-135(c); Title 2, Chapter 19, Article 6.