{"data":{"id":"us-tx/tex.-tax-code-158.152","jurisdiction":"us-tx","citation":"Tex. Tax Code § 158.152","heading":"LIEN.","body":"The state has a lien on each new manufactured home installed for use and occupancy in this state for the collection and payment of the tax imposed by this chapter if the tax has not been set forth on the invoice or bill of sale on the initial sale and paid to the manufacturer by the retailer or other person to whom or for whom the manufactured home is sold, shipped, or consigned. The lien shall be filed with the county clerk of the county of this state in which such new manufactured home is installed for use and occupancy. In addition, the lien shall be filed and recorded with the Texas Department of Licensing and Regulation.\nAdded by Acts 1981, 67th Leg., p. 2754, ch. 752, Sec. 2(a), eff. March 1, 1982. Amended by Acts 1989, 71st Leg., ch. 1039, Sec. 4.06, eff. Sept. 1, 1989.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE E. SALES, EXCISE, AND USE TAXES","CHAPTER 158. MANUFACTURED HOUSING SALES AND USE TAX","SUBCHAPTER D. ENFORCEMENT"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.158.htm#158.152","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"1310da1e206041c517a6ead418af1f0f66d21ba683631679f0fc48d1d6d495d5","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-158.151","next":"us-tx/tex.-tax-code-158.153"},"notice":"GroundRules: Original legal text. Not legal advice."}