Sec. 201.303.  TAX LIEN.  (a)  If a tax imposed by this chapter is delinquent or if interest or a penalty on a delinquent tax has not been paid, the state has a prior lien for the tax, penalty, and interest on all property and equipment used by the producer to produce gas.
(b)  The lien may be enforced by a suit filed by the attorney general.  Venue of the suit is in Travis County.
Acts 1981, 67th Leg., p. 1733, ch. 389, Sec. 1, eff. Jan. 1, 1982.