(A) Time when due; returns; payments. The tax levied by this subchapter is due and payable at the time and in the manner and form prescribed for payment of the State Use Tax under the State Use Tax Code.
(Prior Code, § 1-87)
(B) Tax constitutes debt. Such taxes, penalties, and interests due hereunder shall, at all times, constitute a prior, superior, and paramount claim as against the claims of unsecured creditor and may be collected by suit as any other debt.
(Prior Code, § 1-88)