{"data":{"id":"us-tx/tex.-tax-code-201.303","jurisdiction":"us-tx","citation":"Tex. Tax Code § 201.303","heading":"TAX LIEN.","body":"(a) If a tax imposed by this chapter is delinquent or if interest or a penalty on a delinquent tax has not been paid, the state has a prior lien for the tax, penalty, and interest on all property and equipment used by the producer to produce gas.\n(b) The lien may be enforced by a suit filed by the attorney general. Venue of the suit is in Travis County.\nActs 1981, 67th Leg., p. 1733, ch. 389, Sec. 1, eff. Jan. 1, 1982.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE I. SEVERANCE TAXES","CHAPTER 201. GAS PRODUCTION TAX","SUBCHAPTER G. ENFORCEMENT"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.201.htm#201.303","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"fb61e4baee52fc5a640830824efa0b4a7227d6f9688bf44849b2cd7c5d33fb92","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-201.3021","next":"us-tx/tex.-tax-code-201.304"},"notice":"GroundRules: Original legal text. Not legal advice."}