53H-12-207. Order stating default -- Filing with State Tax Commission -- Lien of order.
(1) An abstract of an order of a hearing examiner stating a default under Sectionmay be filed with the State Tax Commission and, when filed, constitutes a lien to the extent of the balance due plus interest against any state income tax refund or overpayment due or to become due to the borrower for a period of eight years from the date of the order unless satisfied or otherwise released in writing by the college, university, or board. 53H-12-206
(2) The lien created by this section is, for the purposes of Sectiononly, a judgment, but no credit of a tax refund or overpayment shall be made on account of the lien until 20 days after the date of the hearing examiner's order. 59-10-529