27-67-21 - Tax constitutes a debt. - Mississippi Statutes

§ 27-67-21. Tax constitutes a debt.
 

The tax imposed by this article or damages assessed or interest applied by authority of this article shall constitute a debt due the State of Mississippi and shall be a lien upon the property or rights to property of any person subject to the provisions of this article from the date of assessment until paid. 
 

Sources: Codes, 1942, § 10146-11; Laws,  1955, Ex. Sess. ch. 111, § 11.