Alabama Code (Last Updated: November 28, 2014) |
Title40 REVENUE AND TAXATION. |
Chapter15A. GENERATION-SKIPPING TRANSFER TAX. |
§40-15A-9. Lien of State.
Latest version.
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The State of Alabama shall have a lien for all taxes and interest thereon which are or may become due hereunder on all property subject to taxes under this chapter, in whatever form of investment it may happen to be, and all property acquired in substitution therefor.