GroundRules
Ala. Code § 40-25-45: Lien.
Where this section sits in the code
- Title 40 Revenue and Taxation.
- Chapter 25 Tobacco and Vaping Tax.
- Article 2 Use Tax.
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.
Collected 2026-09-03T14:01:52Z. Source file · JSON