# Ala. Code § 40-1-4: Section 40-1-4 Lien for Taxes - Preferred Claim

> Alabama · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C1_S40-1-4

## Section

- **Citation:** Ala. Code § 40-1-4
- **Heading:** Section 40-1-4 Lien for Taxes - Preferred Claim
- **Jurisdiction:** Alabama
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Alabama Code / Title 40 / Chapter 1 / Section 40-1-4

## Text

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.

## Nearby sections

- [Ala. Code § 40-1-1 Section 40-1-1 Definitions](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C1_S40-1-1.md)
- [Ala. Code § 40-1-2 Section 40-1-2 Lien for Taxes - Generally](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C1_S40-1-2.md)
- [Ala. Code § 40-1-3 Section 40-1-3 Lien for Taxes - Date of Lien](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C1_S40-1-3.md)
- [Ala. Code § 40-1-4 Section 40-1-4 Lien for Taxes - Preferred Claim](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C1_S40-1-4.md)
- [Ala. Code § 40-1-5 Section 40-1-5 Reports; Remitting of Payments](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C1_S40-1-5.md)
- [Ala. Code § 40-1-7 Section 40-1-7 Liability of Agents for Taxes](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C1_S40-1-7.md)
- [Ala. Code § 40-1-8 Section 40-1-8 Liability of Receivers and Trustees](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C1_S40-1-8.md)
- [Ala. Code § 40-1-9 Section 40-1-9 Equalization of Taxation of State and National Banks](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C1_S40-1-9.md)
- [Ala. Code § 40-1-10 Section 40-1-10 Duty of Salaried Officers as to Disposition of Fees Collected](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C1_S40-1-10.md)
- [Ala. Code § 40-1-13 Section 40-1-13 Defense of Actions Involving Revenue Laws](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C1_S40-1-13.md)
- [Ala. Code § 40-1-14 Section 40-1-14 Payment of Court Costs](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C1_S40-1-14.md)
- [Ala. Code § 40-1-15 Section 40-1-15 Execution Sufficient Warrant for Levy](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C1_S40-1-15.md)
- [Ala. Code § 40-1-16 Section 40-1-16 Copies of Books, Records, Papers, Etc., Admitted in Evidence](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C1_S40-1-16.md)
- [Ala. Code § 40-1-17 Section 40-1-17 Judgment on Verdict in Favor of State Against Officers](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C1_S40-1-17.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C1_S40-1-4. Check the current official text before relying on it. Not legal advice.