Sec. 154.413. PREFERRED STATE TAX LIEN. (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, fines, interest, penalties, and costs due to the state.
Added by Acts 1991, 72nd Leg., ch. 409, Sec. 38, eff. June 7, 1991.
Structure Texas Statutes
Subtitle E - Sales, Excise, and Use Taxes
Subchapter H. Enforcement of Tax
Section 154.404. Comptroller's Report
Section 154.4045. Sale of Seized Cigarettes
Section 154.405. Forfeiture Proceeding
Section 154.406. Disposition of Forfeited Property
Section 154.407. Photographic Evidence in Cases Involving Seized Cigarettes
Section 154.409. Unstamped Cigarettes
Section 154.4095. Deceptive Trade Practice
Section 154.410. Seizure or Sale No Defense
Section 154.411. Waiver Permitted
Section 154.412. Payment to Treasury
Section 154.413. Preferred State Tax Lien