Value Added Tax Act (Cap. 406), article 62

62. The Commissioner shall have a special privilege over the assets of a person in respect of any tax due by that person und er this Act and the said tax shall, notwithstanding anything contained in any other law, be paid in preference to a debt having any other privilege, excepting a debt having a general privilege and a debt mentioned in article 2009( a) or ( b) of the Civil Code . Security for tax due on supplies. Amended by: X. 2003.31; IV . 2007.40.