Texas Tax Code
§ 32.04 — PRIORITIES AMONG TAX LIENS
TX § 32.04Title 1. PROPERTY TAX CODE · Part E. COLLECTIONS AND DELINQUENCY · Ch. 32. TAX LIENS AND PERSONAL LIABILITY
Statute text
View on source(a)Whether or not a tax lien provided by this chapter takes priority over a tax lien of the United States is determined by federal law. In the absence of federal law, a tax lien provided by this chapter takes priority over a tax lien of the United States.
(b)Tax liens provided by this chapter have equal priority.
Legislative history
Acts 1979, 66th Leg., p. 2287, ch. 841, Sec. 1, eff. Jan. 1, 1982.