72-16-477. Filing of lien. The lien imposed by 72-16-472 is not valid against a purchaser, holder of a security interest, construction lien, or judgment lien creditor until a warrant for distraint has been filed by the department pursuant to 72-16-432.

     History: En. Sec. 33, Ch. 705, L. 1979; amd. Sec. 3, Ch. 131, L. 1989.