53B-14-106. Order stating default -- Filing with tax commission -- Lien of order.
(1) An abstract of an order of a hearing examiner stating a default under Section
53B-14-105 may be filed with the State Tax Commission and, when filed, constitutes a lien to the
extent of the balance due plus interest against any state income tax refund or overpayment due or
to become due to the borrower for a period of eight years from the date of the order unless
satisfied or otherwise released in writing by the college, university, or board.
(2) The lien created by this section is, for the purposes of Section 59-10-529 only, a
judgment, but no credit of a tax refund or overpayment shall be made on account of the lien until
20 days after the date of the hearing examiner's order.
Enacted by Chapter 167, 1987 General Session
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Last revised: Wednesday, July 23, 2008