Section 436-6-601 - Tax Liens601.1 Notice of Federal Tax Lien.601.1.1 Duration. The federal tax lien continues until the liability for the amount assessed is satisfied or becomes unenforceable by reason of lapse of time, IRC §6322. Generally, after assessment, the Internal Revenue Service has ten years to collect the tax liability. IRC §6502. However, there are some circumstances which may extend or suspend the ten-year collection period. Quoted from Internal Revenue Service, Internal Revenue Manual 5.17.2.2.2 (03-27-2012) chapter regarding Duration of the Federal Tax Lien.601.1.2 Mechanics of search. See search logic described in rule 503.2.601.1.3 Fee for search. UCC searches include all Federal Tax lien listings in the database for the customary search fee provided in statute.601.2 Notice of State Tax Lien. 601.2.1 Duration. The duration of a State Tax Lien is 10 years from the date of recording.601.2.2 Mechanics of search. See search logic described in Rule 503.2.601.2.3 Fee for search. UCC searches include all State Tax Lien listings in the database for the customary search fee provided in statute.601.3 Judgment liens. Including Abstract of Judgment, Criminal Fine Enforcement Liens and Notice of Lien for Fine or Penalty for Sentencing.601.3.1 Duration. The duration of Abstracts of Judgment, Criminal Fine Enforcement Liens, and Notice of Lien for Fine or Penalty for Sentencing is 20 years from the date of record.601.3.2 Mechanics of search. See search logic described in Rule 503.2.436 Neb. Admin. Code, ch. 6, § 601