||The Department may issue an assessment and then a tax warrant covering all unpaid tax, penalty, and interest. If a tax warrant is not paid 10 days after the issue date, it is filed with the Superior Court where you own real or personal property.
A filed tax warrant establishes a lien against real and personal property. It also enables the Department to seize property (bank accounts, wages, personal property) to pay the debt. If a filed tax warrant remains unpaid after 30 days, a hearing to revoke your business's tax registration endorsement may be held.