§ 6322. Period of lien

156 words·~1 min read·/usc/title-26/section-6322

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Unless another date is specifically fixed by law, the lien imposed by section 6321 shall arise at the time the assessment is made and shall continue until the liability for the amount so assessed (or a judgment against the taxpayer arising out of such liability) is satisfied or becomes unenforceable by reason of lapse of time.

(Aug. 16, 1954, ch. 736, 68A Stat. 779; Pub. L. 89–719, title I, § 113(a), Nov. 2, 1966, 80 Stat. 1146.)

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U.S. Code

Validity and priority against certain persons
§ 6323

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Aug. 16, 1954, ch. 736
68A Stat. 779
Pub. L. 89–719, title I, § 113(a)
80 Stat. 1146
Pub. L. 89–719

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§ 6322

Period of lien

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U.S.C.§ 6323

ActAug. 16, 1954, ch. 736

Stat.68A Stat. 779

Pub. L.Pub. L. 89–719, title I, § 113(a)

Stat.80 Stat. 1146

Pub. L.Pub. L. 89–719

Cites 6Cited by 6 across 1 source