Can a state transfer a state personal income tax lien it has filed against a non-resdient taxpayer for the taxpayer's failure to utilize timely his statutory administrative appeal rights in regard to a personal income tax assessment to the state in which the non-resident resides and has property in?

If so, will such a transferred/domesticated state tax lien survive a motion to dismiss or quash if the non-resident taxpyaer had the identical rights and duties of a resident taxpayer that received the identical type of state tax assessment?