Texas Tax Code
§ 155.153 — PREFERRED STATE TAX LIEN
TX § 155.153Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 155. CIGARS AND TOBACCO PRODUCTS TAX · Art. E. ENFORCEMENT OF TAX
Statute text
View on source(a)All taxes, fines, interest, penalties, and costs due under this chapter are secured by a preferred lien in favor of the state, first and prior to all other existing or future liens, contractual or statutory, legal or equitable, regardless of the time the lien originated, on any property seized and forfeited under this chapter.
(b)A lienholder who establishes an interest in the property is entitled to recover any proceeds remaining after payment of all taxes, interest, penalties, and costs due to the state.
Legislative history
Added by Acts 1991, 72nd Leg., ch. 409, Sec. 59, eff. June 7, 1991.