23-748. Effect upon lien of transfer of assets
by delinquent


The transfer, through sale, exchange or otherwise, of a major portion of the assets
of a delinquent employer shall not defeat or impair the lien in favor of the commission,
and the person acquiring the assets shall be liable for payment of all delinquent
contributions, interest or penalties owed by his predecessor in interest. In an action
involving title to real or personal property against which the commission has or may
claim a lien, the commission shall be made a party.