Section 40-25-45 Lien. - Alabama Statutes

Section 40-25-45

Lien.

The tax herein levied shall constitute a debt due the State of Alabama and may be collected by civil suit in addition to the methods herein provided. The tax herein shall be secured by a lien, superior to all other liens except the liens for state, county and city ad valorem taxes upon the personal property of any person subject to the provisions hereof.

(Acts 1939, No. 409, p. 538; Code 1940, T. 51, §749.)