required refiling period
Defined in 1 place of the United States Code.
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.
Source
- 1994–present26 U.S.C. § 6323Internal Revenue Code · Validity and priority against certain persons · for purposes of this section