45-1902 — DEFINITIONS

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                                  TITLE  45
                         LIENS, MORTGAGES AND PLEDGES
                                  CHAPTER 19
                                 STATE LIENS
    45-1902.  DEFINITIONS. (1) "Debtor" means a taxpayer or other person
against whom there is a final unpaid tax assessment collectible by the state
tax commission, a person against whom the department of labor has a lien for a
wage claim, unpaid contributions or overpayment of benefits, an individual who
is subject to a lien for child support delinquency, or an individual who is
subject to a lien for medical assistance.
    (2)  "Delivered" means transmission to and receipt by the secretary of
state of a notice of lien or other notice in any medium to which the filing
agency and the secretary of state have agreed.
    (3)  "Filing agency" means the state tax commission, the department of
labor or the department of health and welfare.
    (4)  "Person" means an individual, organization or legal entity.