Assertion: taxpayer | /r/CapableOf | fail to pay the tax
Facets:
value: within the ten-day period
type: TEMPORAL
Source sentences:
text: If the taxpayer fails to pay the tax within the ten-day period, the tax lien arises automatically (i.e., by operation of law), and is effective retroactively to (i.e., arises at) the date of the assessment, even though the ten-day period necessarily expires after the assessment date.