{"data":{"id":"us-tx/tex.-tax-code-191.088","jurisdiction":"us-tx","citation":"Tex. Tax Code § 191.088","heading":"STATE TAX LIEN.","body":"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.\nActs 1981, 67th Leg., p. 1724, ch. 389, Sec. 1, eff. Jan. 1, 1982.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE H. BUSINESS PERMIT TAXES","CHAPTER 191. MISCELLANEOUS OCCUPATION TAXES","SUBCHAPTER E. OIL WELL SERVICE"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.191.htm#191.088","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"258bb8282bffe7f216411cbc962b201c123343a9b83f085615f2a5e9b7013228","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-191.087","next":"us-tx/tex.-tax-code-191.089"},"notice":"GroundRules: Original legal text. Not legal advice."}