Texas Tax Code

§ 202.302 — TAX LIEN

TX § 202.302Title 2. STATE TAXATION · Part I. SEVERANCE TAXES · Ch. 202. OIL PRODUCTION TAX · Art. G. ENFORCEMENT

Statute text

The state has a prior and preferred lien for the amount of the taxes, penalties, and interest imposed by this chapter on:

(1)the oil to which the tax applies that is possessed by the producer, first purchaser, or subsequent purchaser;

(2)the leasehold interest, oil rights, the value of oil rights, and other interests, including oil produced and oil runs, owned by a person liable for the tax;

(3)equipment, tools, tanks, and other implements used on the lease from which the oil is produced; and

(4)any other property not exempt from forced sale owned by the person liable for the tax.

Legislative history

Acts 1981, 67th Leg., p. 1741, ch. 389, Sec. 1, eff. Jan. 1, 1982.