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of <h1>Tax authority may request execution of a decree to apply net sale or payment proceeds toward recoverable tax liability</h1> Where a person entitled to receive funds under execution of a civil court decree for payment or sale in enforcement of a mortgage or charge has a tax liability, the tax authority's proper officer may request the court (using the prescribed form) to execute the attached decree; the court, subject to the Code of Civil Procedure, must carry out the execution and apply the net proceeds toward satisfaction of the recoverable tax amount.
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