§ 110-273. Priority of tax in receivership, bankruptcy, similar proceedings.
Latest version.
In the distribution, voluntary or compulsory, in receivership, bankruptcy or otherwise
of the property or estate of any person, all taxes due and unpaid authorized under
this article shall be paid from the first money available for distribution in priority
to all claims and liens, except taxes and debts due to the United States, which, under
federal law, are given priority over the debts and liens created by municipal ordinance
or order of the county commission for this tax, and taxes and debts due to the state.
Any person charged with the administration or distribution of any such property or
estate who shall violate the provisions of this section shall be personally liable
for any taxes accrued and unpaid which are chargeable against the person whose property
or estate is in administration or distribution.
(Code 1975, § 6-177)
var val = document.getElementById('citecontent').innerHTML;
art.dialog.defaults.title = window.location.href;
art.dialog.data('cite', val);
art.dialog.data('homeDemoPath', '/Scripts/plus/artDialog/');
art.dialog.open('/Scripts/plus/artDialog/citeiframe.html');