required refiling period
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 6323 — for purposes of this section
In the case of any notice of lien, the term “required refiling period” means—
(A) the one-year period ending 30 days after the expiration of 10 years after the date of the assessment of the tax, and
(B) the one-year period ending with the expiration of 10 years after the close of the preceding required refiling period for such notice of lien.