TITLE 44
Taxation

CHAPTER 44-9
Tax Sales

SECTION 44-9-49


§ 44-9-49. Notice of lien – Taxpayer.

Prior to the lien being filed with the secretary of state, the taxpayer shall be notified by certified mail, return receipt requested, that a lien will be filed against all goods situated in the state if the outstanding tax is not paid within seven (7) business days of receipt of this notice.

History of Section.
(P.L. 1989, ch. 281, § 1.)