59-1-1413. Lien for a liability.
(1) In addition to Section,,,,, or, if a person that owes a liability fails to pay that liability after the commission mails notice and demand under Section, the amount of liability, plus any administrative cost, is a lien in favor of the state upon all property and rights to property, whether real or personal, belonging to that person. 40-6-14 59-5-108 59-5-208 59-12-112 59-13-302 59-13-311 59-1-1411
(2) Unless another date is specifically established by law, the lien imposed by this section: arises at the time the commission makes the assessment of the tax, fee, or charge that is part of the liability; and continues until the liability and administrative costs described in Subsection, or a judgment against the person arising from that liability and administrative costs: (1) is satisfied; or is unenforceable because the time period described in Subsectionhas elapsed. 59-1-1414(8)