Partnertax.ai
Start free trial →

Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-1-4

Lien for Taxes - Preferred Claim

Official textalison.legislature.state.al.us

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.

Last amended: Acts 1935, No. 194, p. 256; Code 1940, T. 51, §885.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 40-1-1 · Definitions
  2. 40-1-2 · Lien for Taxes - Generally
  3. 40-1-3 · Lien for Taxes - Date of Lien
  4. 40-1-4 · Lien for Taxes - Preferred Claim
  5. 40-1-5 · Reports; Remitting of Payments
  6. 40-1-7 · Liability of Agents for Taxes
  7. 40-1-8 · Liability of Receivers and Trustees
  8. 40-1-9 · Equalization of Taxation of State and National Banks
  9. 40-1-10 · Duty of Salaried Officers as to Disposition of Fees Collected
  10. 40-1-13 · Defense of Actions Involving Revenue Laws
  11. 40-1-14 · Payment of Court Costs
  12. 40-1-15 · Execution Sufficient Warrant for Levy
  13. 40-1-16 · Copies of Books, Records, Papers, Etc., Admitted in Evidence
  14. 40-1-17 · Judgment on Verdict in Favor of State Against Officers
  15. 40-1-18 · Falsely Returning List of Taxpayer as Sworn To
  16. 40-1-19 · Bank Officer Failing to Make, Swear To, and Deliver Required…
  17. 40-1-20 · Taxing Authorities Acting as Attorney for Taxpayer
  18. 40-1-21 · Access to Books and Records of Revenue Officers
  19. 40-1-22 · Penalty for Officers Who Neglect Duty
  20. 40-1-23 · Liability of Officers for Conversion
  21. 40-1-24 · Duty of Sheriff in Selling Property Under Execution, Etc
  22. 40-1-25 · Dealing in State Securities
  23. 40-1-26 · Falsely and Fraudulently Procuring State Warrants
  24. 40-1-27 · Payment of Taxes by Lienors
  25. 40-1-28 · Impeachment of Officers
  26. 40-1-29 · Form of Notices to Taxpayers
  27. 40-1-30 · Notice Required to Be Given by Registered Mail May Be Given…
  28. 40-1-31 · Distribution of Revenues Collected
  29. 40-1-31.1 · Disposition of Certain Fees
  30. 40-1-31.2 · Elimination of Payments of Less Than Five Dollars to…
  31. 40-1-32.1 · Education Trust Fund Proration Prevention Act
  32. 40-1-35 · Enforcement of Liability for Taxes Imposed by Other States
  33. 40-1-37 · Ratification of Certain Municipal or County Elections as to…
  34. 40-1-38 · Trial Tax
  35. 40-1-39 · Prompt Returns, Reports, Payments, and Settlements
  36. 40-1-40 · Actions Against Officers
  37. 40-1-41 · Correction of Settlements of Assessors
  38. 40-1-42 · Overpayments into State Treasury
  39. 40-1-43 · Misuse of Federal Tax Returns or Information Therefrom by…
  40. 40-1-44 · Interest on Delinquent Taxes and Overpayments
Full table of contents →