United States · Amendment · SAMDT

SAMDT 7123 (98th)

Providing that a judgement imposing the payment of a fine or penalty shall, upon the filing of notice of lien be a lien in favor of the United States upon all property and rights of property belonging to the defendant; that the effect of any execution, whether by attachment, garnishment, levy or other means, on salary, wages or other income payable to or receivable by a defendant, shall be continuous from the date such execution is first made until the liability is satisfied, ceases to exist or becomes unenforceable, or the execution is released; and for the purposes of any State or local law providing for the filing of a notice of a tax lien, a notice of lien for judgement imposing the payment of a fine or penalty shall be considered a notice of lien for taxes payable to the United States.