§ 39-20-101. Not Applicable to General or Inheritance Taxes

The provisions of this article shall not apply to liens for general taxes or inheritance taxes.

Source: L. 43: p. 509, § 7. CSA: C. 142, § 280(7). CRS 53: § 138-7-1. C.R.S. 1963: § 138-6-1.