Section 42-1154 - Priority of tax claimA. The amounts required to be collected by the department, with interest and penalties, shall be satisfied first in any of the following cases: 1. If the person is insolvent.2. If the person makes a voluntary assignment of assets.3. If the estate of the person in the hands of executors, administrators or heirs is insufficient to pay all debts due from the deceased.4. If the estate and effects of an absconding, concealed or absent person required to pay any amount under this title are levied upon by process of law.B. This section does not give this state a preference over any recorded lien which was recorded prior to the time the department recorded a notice of lien pursuant to section 42-1152.