Ala. Code § 40-1-4
Current with legislation from 2024 effective through May 17, 2024.
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.
Ala. Code § 40-1-4 (1975)