§ 6-8-1-9 — Tax liens

The tax imposed by section 8 of this chapter is a
lien upon such petroleum from the time of its severance from the land
until such tax and all penalties and interest accruing by reason of
nonpayment of the tax are fully paid.
Formerly: Acts 1947, c.278, s.9. As amended by P.L.109-1988,
SEC.13.