The taxes and penalties required to be paid by this chapter shall be a first lien on all property of the corporation, whether or not the property is employed by the corporation in the prosecution of its business or is in the hands of an assignee, receiver, or trustee.
Section: Previous 26-54-102 26-54-103 26-54-104 26-54-105 26-54-107 26-54-108 26-54-109 26-54-110 26-54-111 26-54-112 26-54-113 26-54-114 NextLast modified: November 15, 2016