§ 26-55-241 - Unpaid tax -- Lien on property -- Enforcement.
26-55-241. Unpaid tax -- Lien on property -- Enforcement.
(a) If any person liable for the tax imposed by the provisions of this subchapter neglects or refuses to pay the tax, the amount of the tax, including any interest, penalty, or addition to the tax, together with any costs that may accrue in addition thereto, shall be a lien in favor of the state upon all franchises, property, and rights to property, whether real or personal, then belonging to or thereafter acquired by the person whether the property is employed by the person in the prosecution of business or is in the hands of an assignee, trustee, or receiver for the benefit of creditors from the date the taxes are due and payable as provided in this subchapter.
(b) (1) The lien may be enforced by the Director of the Department of Finance and Administration by filing a certificate of indebtedness as provided for in 26-55-243 or by any other legal means.
(2) The action of the director in attempting to collect the delinquent taxes by issuing the certificate of indebtedness shall not be construed to be an election of remedies.