§2242. Person entitled to extinguish
Any person may cause a tax lien to be extinguished. Except as necessary to allow the
termination price to be considered a debt of the bankruptcy estate, neither a tax lien
certificate holder nor a person causing a tax lien to be extinguished shall qualify as a creditor
in the tax debtor's succession or business reorganization, liquidation, or receivership.
Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2024, No. 774, §1, eff. Jan. 1, 2026;
Acts 2025, No. 411, §1, eff. Jan. 1, 2026.