26 U.S.C. § 6322

Title 26 Chapter 64 Current through PL 116-220 ~1 min read Last updated: March 30, 2026 View on OLRC →

Sections in this chapter

§ 6301
§ 6302
§ 6303
§ 6304
§ 6305
§ 6306
§ 6307
§ 6311
§ 6312
§ 6313
§ 6314
§ 6315
§ 6316
§ 6317
§ 6320
§ 6321
§ 6322
§ 6323
§ 6324
§ 6324A
§ 6324B
§ 6325
§ 6326
§ 6327
§ 6330
§ 6331
§ 6332
§ 6333
§ 6334
§ 6335
§ 6336
§ 6337
§ 6338
§ 6339
§ 6340
§ 6341
§ 6342
§ 6343
§ 6344
§ 6365

§ 6322. Period of lien

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.

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