{"data":{"id":"us-tx/tex.-tax-code-154.413","jurisdiction":"us-tx","citation":"Tex. Tax Code § 154.413","heading":"PREFERRED STATE TAX LIEN.","body":"(a) All taxes, fines, interest, penalties, and costs due under this chapter are secured by a preferred lien in favor of the state, first and prior to all other existing or future liens, contractual or statutory, legal or equitable, regardless of the time the lien originated, on any property seized and forfeited under this chapter.\n(b) A lienholder who establishes an interest in the property is entitled to recover any proceeds remaining after payment of all taxes, fines, interest, penalties, and costs due to the state.\nAdded by Acts 1991, 72nd Leg., ch. 409, Sec. 38, eff. June 7, 1991.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE E. SALES, EXCISE, AND USE TAXES","CHAPTER 154. CIGARETTE TAX","SUBCHAPTER H. ENFORCEMENT OF TAX"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.154.htm#154.413","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"ddc559f0f29e9417e5e7c59b31a76d6132c155d7186134a3f8434526d1252f70","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-154.412","next":"us-tx/tex.-tax-code-154.414"},"notice":"GroundRules: Original legal text. Not legal advice."}