- If any person refuses to pay any finally determined tax liabilities, the commissioner may enroll in the tax lien registry a notice of tax lien for the finally determined tax liabilities due.
- The notice of tax lien file shall include:
- The name and last-known address of the debtor;
- The name and address of the department;
- The tax lien number assigned to the lien by the department; and
- The basis for the tax lien, including, but not limited to, the amount owed as of the date of enrollment in the tax lien registry.
