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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-25-45

Lien

Official textalison.legislature.state.al.us

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.

Last amended: Acts 1939, No. 409, p. 538; Code 1940, T. 51, §749.

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In this chapter (40 sections)
  1. 40-25-7 · Drop Shipments
  2. 40-25-8 · Seizure and Destruction of Contraband. (Amended by Act…
  3. 40-25-8.1 · Transportation of Certain Tobacco Products - Permit…
  4. 40-25-8.2 · Transportation of Certain Tobacco Products - Proof of…
  5. 40-25-9 · Procedure When Goods Are Confiscated
  6. 40-25-10 · Department May Compromise Confiscation; Rules and…
  7. 40-25-11 · Statements of Common Carriers, Contract Carriers, Buses,…
  8. 40-25-12 · Enforcement by Inspection; Penalties for Interfering with…
  9. 40-25-13 · Records
  10. 40-25-14 · Filing of Monthly Report and Customs Certificates
  11. 40-25-15 · Nontaxable Sales
  12. 40-25-15.1 · Section 40-25-15.1
  13. 40-25-16 · Persons Not Qualifying as Wholesalers or Jobbers; Permit for…
  14. 40-25-16.1 · Monthly Reporting Requirements; Online Listing of…
  15. 40-25-17 · Sales by Wholesale Dealer
  16. 40-25-18 · Evasion of Stamp Tax. (Amended by Act 2026-50)
  17. 40-25-19 · Transporting and Distributing Tobacco Products
  18. 40-25-20 · Reusing or Refilling Boxes, Packages and Containers
  19. 40-25-22 · Effect of Federal Legislation
  20. 40-25-23 · Disposition of Funds
  21. 40-25-24 · Sale, Purchase, Receipt, Etc., of Goods Not Stamped; Penalty
  22. 40-25-25 · Presumption Arising from Possession of Unstamped Tobacco…
  23. 40-25-26 · Administration and Enforcement of Article; Examination of…
  24. 40-25-26.1 · Rulemaking Authority
  25. 40-25-27 · Supplies Provided to Department; Expenses Deducted from…
  26. 40-25-28 · Effect of Article on Other Sections
  27. 40-25-29 · Basis of Tax Levy on Cigarettes or Heated Tobacco Products
  28. 40-25-40 · Definitions
  29. 40-25-41 · Levied; Amount; Liability for Payment; Registration as…
  30. 40-25-42 · Returns
  31. 40-25-45 · Lien
  32. 40-25-46 · Records
  33. 40-25-47 · Disposition of Funds
  34. 40-25-70 · Refund of Tobacco Taxes
  35. 40-25-80 · Definitions
  36. 40-25-81 · Levy of Tax; Applicability; Exceptions
  37. 40-25-82 · Disposition of Funds
  38. 40-25-83 · License Requirements; Monthly Statement; Discount;…
  39. 40-25-84 · Violations
  40. 40-25-85 · Confiscation and Destruction of Contraband
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