Nature and extent of tax lien.
Section 149
SEC. 149. Nature and extent of tax lien.—Every internal-revenue tax on property or on any business or occupation and every tax on resources and receipts, and any increment to any of them incident to delinquency, shall constitute a lien superior to all other charges or liens not only on the property itself upon which such tax may be imposed but also upon the property used in the business or occupation upon which the tax is imposed and upon all property rights therein.