Sec. 181.102.  TAX LIEN.  The state has a prior lien for a tax or interest on a tax imposed by this chapter that is delinquent or for a penalty imposed by this chapter.  The lien is on the property used in the business of distributing, selling, or using cement by the person on whom the tax is imposed by this chapter.
Acts 1981, 67th Leg., p. 1712, ch. 389, Sec. 1, eff. Jan. 1, 1982.