# Ala. Code § 40-29-21: Section 40-29-21 Lien for Taxes - Term

> Alabama · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C29_S40-29-21

## Section

- **Citation:** Ala. Code § 40-29-21
- **Heading:** Section 40-29-21 Lien for Taxes - Term
- **Jurisdiction:** Alabama
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Alabama Code / Title 40 / Chapter 29 / Section 40-29-21

## Text

Unless another date is specifically fixed by law, the lien imposed by Section 40-29-20 shall arise at the time the assessment list, return therefor or the payment thereof, whichever is prior, was due to have been filed with or made to the Department of Revenue, and shall continue until the liability for the amount so assessed (or a judgment against the taxpayer arising out of such liability) is satisfied or becomes unenforceable by reason of lapse of time.

## Nearby sections

- [Ala. Code § 40-29-1 Section 40-29-1 Short Title](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C29_S40-29-1.md)
- [Ala. Code § 40-29-2 Section 40-29-2 Applicability of Chapter; Purpose; Legislative Intent](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C29_S40-29-2.md)
- [Ala. Code § 40-29-20 Section 40-29-20 Lien for Taxes - Generally](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C29_S40-29-20.md)
- [Ala. Code § 40-29-20.1 Section 40-29-20.1 Lien for Taxes - Collection Firms Prohibited from Recovering Certain Expenses from Taxpayers](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C29_S40-29-20.1.md)
- [Ala. Code § 40-29-21 Section 40-29-21 Lien for Taxes - Term](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C29_S40-29-21.md)
- [Ala. Code § 40-29-22 Section 40-29-22 Lien for Taxes - Validity and Priority Against Certain Persons](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C29_S40-29-22.md)
- [Ala. Code § 40-29-23 Section 40-29-23 Levy and Distraint](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C29_S40-29-23.md)
- [Ala. Code § 40-29-23.1 Section 40-29-23.1 Development and Operation of Financial Institution Data Match Program](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C29_S40-29-23.1.md)
- [Ala. Code § 40-29-24 Section 40-29-24 Surrender of Property Subject to Levy; “Person” Defined](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C29_S40-29-24.md)
- [Ala. Code § 40-29-25 Section 40-29-25 Production of Books](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C29_S40-29-25.md)
- [Ala. Code § 40-29-26 Section 40-29-26 Sale of Seized Property](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C29_S40-29-26.md)
- [Ala. Code § 40-29-27 Section 40-29-27 Sale of Perishable Goods](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C29_S40-29-27.md)
- [Ala. Code § 40-29-28 Section 40-29-28 Redemption of Property](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C29_S40-29-28.md)
- [Ala. Code § 40-29-29 Section 40-29-29 Certificate of Sale; Deed of Real Property](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C29_S40-29-29.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C29_S40-29-21. Check the current official text before relying on it. Not legal advice.