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
Ala. Admin. Code r. 80-10-17-.13
Statutory Authority:Code of Ala. 1975, §§ 2-2-8; 2-19-128; 2-18-135(c); Title 2, Chapter 19, Article 6.