42-14309. Debt; lien The tax imposed by this article: 1. Is a debt of the private car company. 2. May be collected by an action instituted and prosecuted by the attorney general on the director's request. 3. Is a lien pursuant to section 42-17154 against the private car property. 4. Is also a lien against all other property of the taxpayer under section 42-1151.
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