26-U.S.C.-6322

§6322 – Period of Lien

Pathway

Title 26 > Subtitle F > Chapter 64 > Subchapter C > Part II > Section 6322

Details

• Reference: Section 6322
• Legend: §6322 – Period of Lien
• USCode Year: 2013

Provision Content

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.

(Aug. 16, 1954, ch. 736, 68A Stat. 779; Pub. L. 89–719, title I, §113(a), Nov. 2, 1966, 80 Stat. 1146.)

Amendments

1966—Pub. L. 89–719 inserted (or a judgment against the taxpayer arising out of such liability).

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.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-6313 in the Legal Encyclopedia: Tax Administration

In this entry about 26-U.S.C.-6313, find legal reference material, bibliographies and premiere content related to tax administration in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax administration-specific issues, written by authorities in the field.

26-U.S.C.-6304 in the Legal Encyclopedia: Tax Procedure

In this entry about 26-U.S.C.-6304, find legal reference material, bibliographies and premiere content related to tax procedure in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax procedure-specific issues, written by authorities in the field.

26-U.S.C.-6306 in the Legal Encyclopedia: Tax Collection

In this entry about 26-U.S.C.-6306, find legal reference material, bibliographies and premiere content related to tax collection in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax collection-specific issues, written by authorities in the field.

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