Section 61.082 - Enforcement of Lien(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. 9/1/1993.