§ 52-26. Tax constitutes debt.

Latest version.

Taxes, penalty and interest due under this article shall at all times constitute a prior, superior and paramount claim as against the claims of unsecured creditors.

(Code 1970, § 14-8; Code 1980, § 52-23)

State law reference

Priority of lien for municipal taxes, 68 O.S. § 2704.

                    
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