23-745. Lien for unpaid contributions, interest and penalties
If any contributions, payments in lieu of contributions, interest or penalties which the department is required to collect are not paid, the unpaid amounts are a lien from the date the amounts became due as determined by the department on all property and rights to property, whether real or personal, belonging to the employer or thereafter acquired by the employer.
Section: Previous 23-738.01 23-739 23-740 23-741 23-742 23-743 23-744 23-745 23-746 23-746.01 23-747 23-748 23-749 23-750 23-751 NextLast modified: October 13, 2016