20 CFR · Employees' Benefits
§ 345.126 — Liens.
20 CFR § 345.126
TitleTitle 20: Employees' BenefitsPartPart 345: Employers' Contributions and Contribution Reports
SourceeCFR (current through Apr 3, 2026)
This text of 20 C.F.R. § 345.126 (Liens.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
20 C.F.R. § 345.126 (2026).
Text
§ 345.126 Liens.
If any employer, after demand, neglects or refuses to pay a contribution required under this part, the amount of such contribution (including any interest, penalties, additional amount, or additions to such contribution, together with any costs that may accrue in addition thereto) shall be a lien in favor of the United States upon all property and rights to property, whether real or personal, belonging to such employer.
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Nearby Sections
11
§ 345.121
Jeopardy assessment.§ 345.122
Interest.§ 345.125
Records.§ 345.126
Liens.§ 345.201
Individual employer record defined.§ 345.202
Consolidated employer records.§ 345.203
Merger or combination of employers.§ 345.204
Sale or transfer of assets.§ 345.205
Reincorporation.Cite This Page — Counsel Stack
Bluebook (online)
20 C.F.R. § 345.126, Counsel Stack Legal Research, https://law.counselstack.com/cfr/20/345/345.126.