53-6-181. Delay in recovery -- sale subject to lien. (1) If the department is precluded by 53-6-178(2) or (3) from recovery upon a lien imposed under 53-6-171 through 53-6-188, the department shall maintain the lien in place and upon elimination of the condition that precluded recovery, the department may recover under this section. The department may not file an application for issuance of a writ of execution to recover under this subsection more than 3 years after elimination of the last condition that precluded recovery.

(2) If upon sale, transfer, or exchange of property subject to a lien imposed pursuant to 53-6-171 through 53-6-188 the department is precluded by 53-6-178(2) or (3) from recovering upon the lien, the lien remains in effect, subject to renewal as provided in 53-6-174, and the sale, transfer, or exchange is also subject to the lien.