Effective: September 27, 1983 Latest Legislation: House Bill 260 – 115th General Assembly Taxes assessed on deposits in a financial institution shall be a lien on the deposit of each person as of the day fixed by the tax commissioner for the listing of such deposits. Taxes assessed on the shares of stock of an […]
Effective: September 10, 2012 Latest Legislation: House Bill 487 – 129th General Assembly Taxes assessed on the shares of stock of a dealer in intangibles shall be a lien on such shares from the first day of January in each year until they are paid. Each dealer in intangibles shall collect the taxes due from […]
Effective: September 21, 1982 Latest Legislation: House Bill 379 – 114th General Assembly A person against whom taxes are assessed as fiduciary for another person or an estate shall, upon payment of such taxes, have a claim against such person or estate for reimbursement of the taxes paid, with legal interest, and a lien upon […]
