Texas Tax Code
§ 154.025 — LIEN TO SECURE PAYMENT OF TAX
TX § 154.025Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 154. CIGARETTE TAX · Art. B. IMPOSITION AND RATE OF TAX
Statute text
View on source(a)In this section, "collecting agent" means a person who pays or who is liable for payment of the tax imposed under Section 154.022 and who is not the consumer of the cigarettes on which the tax is imposed.
(b)A collecting agent is an agent of the state for the purpose of collecting the cigarette tax for the state.
(c)A collecting agent has a lien on:
(1)cigarettes on which the collecting agent has paid or is liable for the payment of the tax imposed under Section 154.022; and
(2)the proceeds from the sale of the cigarettes.
(d)The lien under this section attaches to all cigarettes purchased from a collecting agent and all proceeds from the sale of the cigarettes on the date that the cigarettes are sold by the collecting agent. An action by the collecting agent or any other person is not required to perfect the lien.
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Legislative history
Added by Acts 1991, 72nd Leg., ch. 409, Sec. 3, eff. June 7, 1991. Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 19.17, eff. Sept. 1, 1997.