Sec. 155.153. 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, interest, penalties, and costs due to the state.
Added by Acts 1991, 72nd Leg., ch. 409, Sec. 59, eff. June 7, 1991.
Structure Texas Statutes
Subtitle E - Sales, Excise, and Use Taxes
Chapter 155 - Cigars and Tobacco Products Tax
Subchapter E. Enforcement of Tax
Section 155.144. Comptroller's Report
Section 155.1445. Sale of Seized Tobacco Products
Section 155.145. Forfeiture Proceeding
Section 155.1451. Disposition of Forfeited Property
Section 155.146. Photographic Evidence in Cases Involving Seized Tobacco Products
Section 155.150. Seizure or Sale No Defense
Section 155.151. Waiver Permitted
Section 155.152. Payment to Treasury