Current through L. 2024, ch. 259
Section 42-14309 - Debt; lienThe tax imposed by this article:
1. Is a debt of the private car company.2. May be collected by an action instituted and prosecuted by the attorney general on the director's request.3. Is a lien pursuant to section 42-17154 against the private car property.4. Is also a lien against all other property of the taxpayer under section 42-1151.