In the event that any taxpayer subject to this article shall be in bankruptcy or debtorship,
all taxes, penalties, and interest imposed by this article, which accrued prior to
the filing of the bankruptcy, shall remain a prior and preferred claim and lien against
all goods, furniture and fixtures, tools and equipment used by the taxpayer in conducting
the business. Similarly, all taxes, penalties, and interest imposed by this article
which accrue after the filing of the bankruptcy shall remain a prior and preferred
claim and lien against all goods, furniture and fixtures, tools and equipment used
by the taxpayer in conducting its business, during the course of the bankruptcy, except
as otherwise provided by preemptive federal law. To the extent any of the manager's
authority to pursue collection of taxes, penalty, or interest imposed by this article
is stayed or otherwise impacted by preemptive federal law, the manager is authorized
to use procedural and substantive federal remedies to facilitate collection of the
tax, penalty, or interest.
