HARRY HUGHES, Governor

873

(1)(I) AND (2)(II) OF THIS SUBSECTION in the immediately
preceding taxable year, then the business entity may treat the
new qualified employee as the replacement for the other qualified
employee to determine any credit that may be available to the
business entity under paragraphs (2)(ii) or (2)(iii)l.; and

(ii) Up to $1,000 of the wages paid in the
taxable year for which the credit is claimed to each qualified
employee who is an economically disadvantaged individual, if the
business entity received a credit under paragraph (l)(i) for the
qualified employee in the immediately preceding taxable year; and

(iii) Up to $500 of the wages paid in the
taxable year for which the credit is claimed to each qualified
employee who is not hired to replace an individual who was
employed by the business entity in that or any preceding taxable
year and who:

1.   Is an economically disadvantaged
individual, if the business entity received a credit under
[paragraphs (l)(i) and (2)(ii)] PARAGRAPH (1)(I) AND (2)(II) OF
THIS SUBSECTION for the qualified employee in the 2 immediately
preceding taxable years; or

2.   Is not an economically disadvantaged
individual, if the qualified employee became a qualified employee
during the taxable year to which the credit applies.

322.

(4) In any case where a notice of lien has been filed by
the Comptroller and indexed, as herein provided, and the full
amount of the lien and judgment is not paid the State within
fifteen (15) days after filing, the Attorney General, at the
request of the Comptroller, or any qualified attorney who is a
regular salaried employee of the Comptroller's office shall file
a civil proceeding by way of attachment, execution or otherwise
in any of the courts of this State or may proceed by way of an
equitable [proceedings] PROCEEDING to enforce the lien and
judgment thereon of the State for tax, interest, penalty,
delinquent fee and costs upon any property and rights to
property, real or personal, owned by the delinquent taxpayer, or
in which he has any right, title or interest including any
property, real or personal, or the income therefrom held for the
benefit of said delinquent taxpayer by any custodian, fiduciary,
receiver or trustee, under any deed of trust or trust instrument
including a spendthrift trust whether created by will, deed of
trust or otherwise. All persons having liens upon, or claiming
any interest in the property or rights to property sought to be
subjected, as aforesaid, shall be made parties to such
proceedings and brought into court. The court, without a jury,
shall adjudicate all matters involved in the proceedings, and
determine the merits of all claims or liens, and in all cases
where the claim or interest of the State is established, may
decree a sale of the property or rights to property, and a