Alabama § 40-1-4 - Lien for Taxes - Preferred Claim.
Full text of Alabama Code of Alabama § 40-1-4 — Lien for Taxes - Preferred Claim., with citation guidance and answers to common questions.
§ 40-1-4. Lien for Taxes - Preferred Claim.
When a taxpayer makes a general assignment of his property for the payment of his debts or is declared a bankrupt, or when dead and his estate is or becomes insolvent, any unpaid taxes assessed against him or against his estate shall be a preferred claim and shall be paid by the assignee, trustee, or personal representative out of the first money received by him belonging to the trust or estate.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 40-1-4
What does Code of Alabama § 40-1-4 cover?
Section 40-1-4 ("Lien for Taxes - Preferred Claim.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alabama § 40-1-4?
A common citation format is "Code of Alabama § 40-1-4" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alabama law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.
How does Alabama § 40-1-4 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.