- (a) Subchapters A and B, Chapter 113, Tax Code, govern the enforcement of a lien established under this subchapter.
- (b) In administering and enforcing the lien, the commission has the duties imposed and the powers conferred on the comptroller for the enforcement of other liens under Subchapters A and B, Chapter 113, Tax Code.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.