Priority in distribution in receivership, etc.; personal liability of administrator

In the distribution, voluntary or compulsory, in receivership, bankruptcy or otherwise, of the estate of any person, firm or corporation, all taxes due and unpaid under this article shall be paid from the first money available for distribution in priority to all claims, except taxes and debts due the United States which under federal law are given priority over the debts and liens created by this article. Any person charged with the administration of an estate who shall violate the provisions of this section shall be personally liable for any taxes accrued and unpaid under this article, which are chargeable against the person, firm or corporation whose estate is in administration.

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In this chapter (40 sections)

11-13-3C · Tax credit for business investment and jobs expansion
11-13-3D · Tax credit for industrial expansion and industrial…
11-13-3E · Tax credit for coal loading facilities; regulations
11-13-3F · Tax credit for reducing electric, natural gas or water…
11-13-3G · Tax credit for increased generation of electricity from coal
11-13-4 · Computation of tax; payment
11-13-5 · Return and remittance by taxpayer
11-13-6 · 11-13-6
11-13-7 · 11-13-7
11-13-8 · 11-13-8
11-13-8A · 11-13-8A
11-13-9 · Tax year
11-13-10 · Tax cumulative
11-13-11 · 11-13-11
11-13-12 · 11-13-12
11-13-13 · Receivership or insolvency proceedings
11-13-14 · 11-13-14
11-13-15 · 11-13-15
11-13-16 · 11-13-16
11-13-16A · 11-13-16A
11-13-17 · Priority in distribution in receivership, etc.; personal…
11-13-18 · Agents for collection of delinquent taxes
11-13-19 · Certificate to clerk of county court of assessment of taxes
11-13-20 · 11-13-20
11-13-21 · 11-13-21
11-13-22 · 11-13-22
11-13-23 · 11-13-23
11-13-24 · 11-13-24
11-13-25 · Cities, towns or villages restricted from imposing…
11-13-26 · Severability
11-13-27 · General procedure and administration
11-13-28 · Effective date; transition rules
11-13-29 · Tax commissioner to furnish comparative study reports to…
11-13-30 · Tax credit for coal coking facilities; regulations
11-13-31 · Credit for consumers sales and service tax and use tax paid
11-13A-1 · Short title; arrangement and classification
11-13A-2 · Definitions
11-13A-3 · Imposition of tax on privilege of severing coal, limestone…
11-13A-3A · Imposition of tax on privilege of severing natural gas or…
11-13A-3B · Imposition of tax on privilege of severing timber

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