Tax liens
Sec. 9. The tax imposed by section 8 of this chapter is a lien upon
such petroleum from the time of its severance from the land until
such tax and all penalties and interest accruing by reason of
nonpayment of the tax are fully paid.
(Formerly: Acts 1947, c.278, s.9.) As amended by P.L.109-1988,
SEC.13.
Last modified: May 28, 2006