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GA State tax liens must be filed within seven years of the assessment date of the tax liability.
Once the Department files a lien, the Department has seven years from the date the lien was recorded to collect the liability. A tax lien may be renewed for another seven-year period by re-recording the lien prior to the expiration of the previous seven-year period.
As long as the state renews before a seven year period is expired they can continue.
Sales tax is considered a trust collected for the state. The debt con continue until paid.