Code of Alabama

Ala. Code § 9-13-99 (2026)

Lien Upon Property for Payment of Taxes, Interest and Penalties.

✓ official Alabama Legislature (ALISON) text, current July 2026

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The taxes together with interest and penalties imposed by this article shall be a lien upon the property of any person subject to the provisions of this article, and the provisions of the revenue laws of the State of Alabama applying to liens for license taxes shall apply fully to the taxes levied by this article.

(Acts 1945, No. 169, p. 285, §19.)