Ala. Code § 40-25-45
Current through the 2024 Regular Session.
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.
Ala. Code § 40-25-45 (1975)