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.