Indiana § 8-4-1-25 - State lien for penalties, taxes, and dues
Full text of Indiana Indiana Code § 8-4-1-25 — State lien for penalties, taxes, and dues, with citation guidance and answers to common questions.
§ 8-4-1-25. State lien for penalties, taxes, and dues
Sec. 25. The state shall have a lien upon all railroads of such corporations and their appurtenances and stock in the railroads for all penalties, taxes and dues which may accrue to the state from such corporations; which lien of the state shall have precedence of all demands, judgments or decrees against said corporations. And the citizens of this state shall have a lien upon all personal property of said corporations, to the amount of one hundred dollars ($100), for all debts originally contracted within this state, which, after said lien of the state, shall take precedence of all other debts, demands, judgments or decrees, liens or mortgages against such corporations.
Formerly: Acts 1852, 1RS, c.83, s.26. As amended by P.L.136-2018, SEC.87.
Source: official Indiana text · Last verified 2026-08-27
Frequently Asked Questions About Indiana § 8-4-1-25
What does Indiana Code § 8-4-1-25 cover?
Section 8-4-1-25 ("State lien for penalties, taxes, and dues") is part of the Indiana Code, the codified statutory law of Indiana. 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 Indiana § 8-4-1-25?
A common citation format is "Indiana Code § 8-4-1-25" (Indiana). 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 Indiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Indiana official source linked on this page or consult a licensed Indiana attorney.
How does Indiana § 8-4-1-25 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Indiana 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 Indiana.