Sec. 159.205. RIGHT TO COLLECT SUBORDINATE TO OTHER LAWS

(a) The right of the comptroller to collect the tax imposed by this chapter, including applicable penalty and interest, is subordinate to the right of a federal, state, or local law enforcement authority to seize, forfeit, and retain property under Chapter 481, Health and Safety Code; Chapter 59, Code of Criminal Procedure; or any other criminal forfeiture law of this state or of the United States. A lien filed by the comptroller as a result of the failure of a dealer to pay the tax, penalty, or interest due under this chapter is also subordinate to those rights.

(b) This section does not affect the validity of a lien or a collection action relating to the tax imposed by this chapter under any other circumstance.

Added by Acts 1989, 71st Leg., ch. 1152, Sec. 1, eff. Sept. 1, 1989. Amended by Acts 1991, 72nd Leg., ch. 14, Sec. 284(54), eff. Sept. 1, 1991; Acts 1991, 72nd Leg., ch. 705, Sec. 22, eff. Sept. 1, 1991; Acts 1995, 74th Leg., ch. 1000, Sec. 61, eff. Oct. 1, 1995.