The license taxes herein levied together with all interest and penalties applicable thereto, shall be a lien upon the property of the persons required to pay such taxes and all of the provisions of the revenue laws of the State of Alabama with respect to the enforcement of liens for license taxes to the State of Alabama shall apply to the enforcement of the lien of the taxes herein levied. The lien shall attach as of the date any tax shall be due hereunder, and the lien shall be superior to all other liens, except the liens of the state, the county, and cities in the county, securing ad valorem and license taxes and the liens of any such city securing public improvement assessments.
Structure Code of Alabama
Chapter 37 - Jefferson County.
Section 45-37-243 - Application and Effect of Subpart.
Section 45-37-243.01 - Definitions.
Section 45-37-243.02 - Levy of Tax.
Section 45-37-243.03 - Rulemaking Authority; Powers.
Section 45-37-243.04 - Bonds or Securities.
Section 45-37-243.05 - Permit Required.
Section 45-37-243.06 - Records; Inspection.
Section 45-37-243.07 - Violations; Contraband Beverages.
Section 45-37-243.08 - Appeals From Assessments.
Section 45-37-243.09 - Distribution of Taxes.
Section 45-37-243.10 - Exemption.
Section 45-37-243.11 - Indigent Care Fund.
Section 45-37-243.12 - Enforcement of Subpart.
Section 45-37-243.13 - Violations.