(1) The following shall constitute a lien in the amount of the receivable plus interest, penalties, and collection costs allowed by law against any state income tax overpayment, refund, or other funds in possession of the state or other governmental entity, that are due or to become due the debtor: (a) a judgment, citation, tax, or administrative order issued by any agency, court, or other authority of the state, or by any political subdivision; (b) an amount, that has at any point been unpaid for 90 days or more, due the state or other governmental entity for which materials or services have been provided but for which payment has not been received by the servicing unit; or (c) an amount, that: (i) the debtor is statutorily required to pay to the state or other governmental entity; and (ii) has, at any point, been unpaid for at least 90 days. (2) The lien created by this section shall, for the purposes of Section 59-10-529 only, be considered a judgment. (3) Nothing under Title 63G, Chapter 7, Part 6, Legal Actions Under this Chapter - Procedures, Requirements, Damages, and Limitations on Judgments, prohibits the state or other governmental entity from executing on a lien under this section.
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