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

Tex. Tax Code § 191.088: STATE TAX LIEN.

Where this section sits in the code

TAX CODE
TITLE 2. STATE TAXATION
SUBTITLE H. BUSINESS PERMIT TAXES
CHAPTER 191. MISCELLANEOUS OCCUPATION TAXES
SUBCHAPTER E. OIL WELL SERVICE

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.

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

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

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