Income taxes. Liens, §48-2-56. Setoff debt collection. Department over claimant agencies for collection, §48-7-168. Liens. Tax liens, §48-2-56. Motor fuel taxes. Liens, §48-2-56. Property taxes, §48-5-28. Liens, §48-2-56. Setoff debt collection. Income tax refunds. Department over claimant agencies for collection, §48-7-168. Taxation. Liens for taxes, §48-2-56. PRISONERS OF WAR. Motor vehicle ad valorem taxation exemption, §48-5-478.1. PRISONS AND PRISONERS. Job training organizations. Sales and use tax exemptions. Qualified job training organizations, sales of property and services to organization, §48-8-3. Release of prisoners. Job training organizations. Sales and use tax exemptions. Qualified job training organizations, sales of property and services to organization, §48-8-3. PRISON TERMS. Energy tax. Fraudulent or otherwise false returns, §48-13-125. Recordkeeping.