454.522. Subordination of liens, when. - Missouri Statutes

Subordination of liens, when.

454.522. 1. The director of revenue shall subordinate any lien filedpursuant to the provisions of subsection 1 of section 143.902, RSMo, or anylien filed pursuant to the provisions of subsection 1 of section 144.380,RSMo, to any lien for child support filed pursuant to chapter 454, withoutregard to whether the lien filed pursuant to subsection 1 of section143.902, RSMo, or subsection 1 of section 144.380, RSMo, was filed earlierin time. This subsection shall not apply unless the child, or at least oneof two or more children, on whose behalf a lien for child support has beenfiled pursuant to chapter 454 resides in Missouri. This subsection shallnot apply if the effect of the subordination of the lien filed pursuant tosubsection 1 of section 143.902, RSMo, or subsection 1 of section 144.380,RSMo, is to permit other lienholders senior to the child support lien toreceive all the proceeds from the sale of the assets to which the lienfiled pursuant to subsection 1 of section 143.902, RSMo, or subsection 1 ofsection 144.380, RSMo, attaches, with no part of the proceeds going to thechild or children on whose behalf the lien has been filed pursuant tochapter 454.

2. Any collusive attempt between a child support obligor and obligeeto use the provisions of subsection 1 of this section to evade or defeatany tax imposed by sections 143.011 to 143.996, RSMo, or the paymentthereof, shall be considered a criminal offense which may be prosecutedpursuant to section 143.911, RSMo, in addition to any other penaltyprovided by law.

3. Any collusive attempt between a child support obligor and obligeeto use the provisions of subsection 1 of this section to evade or defeatany tax imposed by sections 144.010 to 144.525, RSMo, or the paymentthereof, shall be considered a violation subject to the penalties providedin sections 144.500 and 144.510, RSMo.

(L. 1998 S.B. 910 § 7)