{"data":{"id":"us-tx/tex.-tax-code-202.302","jurisdiction":"us-tx","citation":"Tex. Tax Code § 202.302","heading":"TAX LIEN.","body":"The state has a prior and preferred lien for the amount of the taxes, penalties, and interest imposed by this chapter on:\n(1) the oil to which the tax applies that is possessed by the producer, first purchaser, or subsequent purchaser;\n(2) the leasehold interest, oil rights, the value of oil rights, and other interests, including oil produced and oil runs, owned by a person liable for the tax;\n(3) equipment, tools, tanks, and other implements used on the lease from which the oil is produced; and\n(4) any other property not exempt from forced sale owned by the person liable for the tax.\nActs 1981, 67th Leg., p. 1741, ch. 389, Sec. 1, eff. Jan. 1, 1982.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE I. SEVERANCE TAXES","CHAPTER 202. OIL PRODUCTION TAX","SUBCHAPTER G. ENFORCEMENT"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.202.htm#202.302","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"2e348c434104a6d9491bd43b82ab7a0ca85f6c142770e1bbb2dab30d07985486","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-202.301","next":"us-tx/tex.-tax-code-202.303"},"notice":"GroundRules: Original legal text. Not legal advice."}