(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.
Official text of the Texas Tax Code as published by the Texas Legislative Council.