Texas · Through 89th 2nd Called Legislative Session, 2025

Tex. Tax Code § 113.102: APPLICABILITY OF LIEN TO MERCHANDISE PURCHASED.

Where this section sits in the code

TAX CODE
TITLE 2. STATE TAXATION
SUBTITLE B. ENFORCEMENT AND COLLECTION
CHAPTER 113. TAX LIENS
SUBCHAPTER B. APPLICATIONS AND STATUS OF STATE TAX LIENS

No lien created by this title is effective against a bona fide purchaser for value of goods, wares, or merchandise daily exposed for sale in the regular course of business if the purchase and actual or constructive possession of the goods, wares, or merchandise is completed before the goods, wares, or merchandise are seized under a valid legal writ or other lawful process.

Acts 1981, 67th Leg., p. 1520, ch. 389, Sec. 1, eff. Jan. 1, 1982.

Collected 2026-08-27T01:47:41Z. Source file · JSON

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