{"data":{"id":"us-al/ala.-code-40-1-4","jurisdiction":"us-al","citation":"Ala. Code § 40-1-4","heading":"Lien for Taxes - Preferred Claim.","body":"When a taxpayer makes a general assignment of his property for the payment of his debts or is declared a bankrupt, or when dead and his estate is or becomes insolvent, any unpaid taxes assessed against him or against his estate shall be a preferred claim and shall be paid by the assignee, trustee, or personal representative out of the first money received by him belonging to the trust or estate.","path":["Title 40 Revenue and Taxation.","Chapter 1 General Provisions."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-1-4","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:51Z","sha256":"b465faeaa6beb120fd153eb802b579364d743100243c0ab2d17a3e0dff20d9c9","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-1-3","next":"us-al/ala.-code-40-1-5"},"notice":"GroundRules: Original legal text. Not legal advice."}