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United States · Bill · S

S. 803 (95th)

A bill to amend the Internal Revenue Code of 1954 to provide that certain liens for taxes shall not be valid unless actually entered and recorded in the office in which the lien is filed.

referredUnited States· United States Congress· EN

Introduced

24 February 1977

Last action

Status

Referred to Senate Committee on Finance.

Sponsors

Subjects

Discovery layer

Source updated

1 August 2024

Summary

Amends the Internal Revenue Code to provide that tax liens shall not be valid unless the fact of filing is entered and recorded in a public index at the State or local office where the notice is filed.

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Versions

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Documents

1 official file

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Sources

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