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Can we file a lien on unpaid sales tax by a cutsomer?

New YorkCollectionsNotice of Intent to Lien
Anonymous Subcontractor

We are a General Contractor to our Client- (Cookies United 107666 & 107433) They have paid us in full for all Invoices (Material, Install and Freight) but have shorted us Sales Tax on all of these Invoices totaling $36,770.48 outstanding. Are we allowed to/have any right to file a lien against them for Sales Tax unpaid?