Ala. Admin. Code r. 80-10-17-.13
The Legal Effect of a Certificate of Sale of personal property and a deed of real property under these regulations shall have the same effect as a tax lien under Code of Ala. 1975, §40-29-30.
Author: Robert J. Russell
Statutory Authority: Code of Ala. 1975, §§2-2-8; 2-19-128; 2-18-135(c); Title 2, Chapter 19, Article 6.
History: New Rule: Filed February 12, 2004; effective March 18, 2004.