CHAPTER 11. TAXATION.

§11-13-17. Priority in distribution in receivership, etc.; personal liability of administrator.

In the distribution, voluntary or compulsory, in receivership, bankruptcy or otherwise, of the estate of any person, firm or corporation, all taxes due and unpaid under this article shall be paid from the first money available for distribution in priority to all claims, except taxes and debts due the United States which under federal law are given priority over the debts and liens created by this article. Any person charged with the administration of an estate who shall violate the provisions of this section shall be personally liable for any taxes accrued and unpaid under this article, which are chargeable against the person, firm or corporation whose estate is in administration.

§11-13-17. Priority in distribution in receivership, etc.; personal liability of administrator.

Bills Affecting §11-13-17

2003 Regular Session: HB3157
2004 Regular Session: HB3157
2004 Regular Session: SB23
2004 Regular Session: SB594
2005 1X: HB103
2005 1X: SB1004
2005 Regular Session: HB2445
2005 Regular Session: SB167
2005 Regular Session: SB188
2006 Regular Session: HB2445
2006 Regular Session: HB4566
2006 Regular Session: SB117
2006 Regular Session: SB520
2007 2X: HB216
2007 2X: SB2008
2007 Regular Session: SB455
2008 Regular Session: HB4440
2008 Regular Session: SB117
2008 Regular Session: SB578
2009 Regular Session: HB2833
2009 Regular Session: SB372
2009 Regular Session: SB755
2012 Regular Session: HB4088
2012 Regular Session: SB208
2013 Regular Session: HB2974
2014 Regular Session: HB2974
2015 Regular Session: HB2570
2016 Regular Session: HB2570