Texas Tax Code

§ 191.088 — STATE TAX LIEN

TX § 191.088Title 2. STATE TAXATION · Part H. BUSINESS PERMIT TAXES · Ch. 191. MISCELLANEOUS OCCUPATION TAXES · Art. E. OIL WELL SERVICE

Statute text

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The taxes, penalties, interests, and costs that a person owes the state under this subchapter are secured by a preferred lien, first and prior to other existing liens, contract or statutory, legal or equitable, on all property of the person used in the person's business.

Legislative history

Acts 1981, 67th Leg., p. 1724, ch. 389, Sec. 1, eff. Jan. 1, 1982.