Sec 42-14309. Debt; lien


Latest version.
  • 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.