Liability of the United States for State and Local Taxes on Seized and Forfeited Property (II)

Liability of the United States for State and Local Taxes on Seized and Forfeited Property In c iv il fo rfe itu re p ro c e e d in g s (u n d e r 21 U S C § 8 8 1 ), th e U n ite d S ta te s is o b lig a te d to pay lie n s for s ta le a n d lo cal ta x e s a c c ru in g a fte r the c o m m is s io n o f th e o ffe n se le a d in g to fo rfe itu re an d b e fo re th e e n try o f a ju d ic ia l o rd e r o f fo rfeitu re, if th e lie n -h o ld e r e sta b lis h e s, b e fo re the c o u rt e n te rs the o r d e r o f fo rfe itu re , th a t it is an in n o cen t o w n e r o f the in te re s t it…