Enforcement

Official source

A tax lien is created to secure the payment of the penalties provided in section 1138 . The lien may be enforced in the same manner and has the same effect as liens on real estate created by section 552 . [PL 2007, c. 466, Pt. A, §58 (NEW).]

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Enforcement

Official source

A tax lien is created to secure the payment of the penalties provided in section 1138 . The lien may be enforced in the same manner and has the same effect as liens on real estate created by section 552 . [PL 2007, c. 466, Pt. A, §58 (NEW).]