FEDERAL · 26 U.S.C. · Chapter Subchapter C—Lien for Taxes
Period of lien
26 U.S.C. § 6322
This text of 26 U.S.C. § 6322 (Period of lien) 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
26 U.S.C. § 6322.
Text
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.
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Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 779; Pub. L. 89–719, title I, §113(a), Nov. 2, 1966, 80 Stat. 1146.)
Editorial Notes
Editorial Notes
Amendments
1966—Pub. L. 89–719 inserted "(or a judgment against the taxpayer arising out of such liability)".
Statutory Notes and Related Subsidiaries
Effective Date of 1966 Amendment
Amendment by Pub. L. 89–719 applicable after Nov. 2, 1966, regardless of when title or lien of United States arose or when lien or interest of another person was acquired, with certain exceptions, see section 114(a)–(c) of Pub. L. 89–719, set out as a note under section 6323 of this title.
Amendments
1966—Pub. L. 89–719 inserted "(or a judgment against the taxpayer arising out of such liability)".
Statutory Notes and Related Subsidiaries
Effective Date of 1966 Amendment
Amendment by Pub. L. 89–719 applicable after Nov. 2, 1966, regardless of when title or lien of United States arose or when lien or interest of another person was acquired, with certain exceptions, see section 114(a)–(c) of Pub. L. 89–719, set out as a note under section 6323 of this title.
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Bluebook (online)
26 U.S.C. § 6322, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/6322.