Section 85-11-7 - Notice of tax lien; enrollment in tax lien registry(1) If any person refuses to pay any finally determined tax liabilities, the commissioner may enroll in the tax lien registry a notice of tax lien for the finally determined tax liabilities due.(2) The notice of tax lien file shall include: (a) The name and last-known address of the debtor;(b) The name and address of the department;(c) The tax lien number assigned to the lien by the department; and(d) The basis for the tax lien, including, but not limited to, the amount owed as of the date of enrollment in the tax lien registry.Added by Laws, 2014, ch. 412, HB 487, 4, eff. 1/1/2015.