{"data":{"id":"us-al/ala.-code-40-25-45","jurisdiction":"us-al","citation":"Ala. Code § 40-25-45","heading":"Lien.","body":"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.","path":["Title 40 Revenue and Taxation.","Chapter 25 Tobacco and Vaping Tax.","Article 2 Use Tax."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-25-45","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:52Z","sha256":"300732377dda674a9d2817dc3cfbf82b5da6e47e0484c679872dfd68c65ab94c","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-25-42","next":"us-al/ala.-code-40-25-46"},"notice":"GroundRules: Original legal text. Not legal advice."}