42-14309. Debt; lien
The tax imposed by this article:
1. Is a debt of the private car company.
2. May be collected by an action instituted and prosecuted by the attorney general on the director's request.
3. Is a lien pursuant to section 42-17154 against the private car property.
4. Is also a lien against all other property of the taxpayer under section 42-1151.
Section: Previous 42-14302 42-14303 42-14304 42-14305 42-14306 42-14307 42-14308 42-14309 42-14351 42-14352 42-14353 42-14354 42-14355 42-14356 42-14357 NextLast modified: October 13, 2016