{"data":{"id":"us-tx/tex.-tax-code-32.04","jurisdiction":"us-tx","citation":"Tex. Tax Code § 32.04","heading":"PRIORITIES AMONG TAX LIENS.","body":"(a) Whether or not a tax lien provided by this chapter takes priority over a tax lien of the United States is determined by federal law. In the absence of federal law, a tax lien provided by this chapter takes priority over a tax lien of the United States.\n(b) Tax liens provided by this chapter have equal priority.\nActs 1979, 66th Leg., p. 2287, ch. 841, Sec. 1, eff. Jan. 1, 1982.","path":["TAX CODE","TITLE 1. PROPERTY TAX CODE","SUBTITLE E. COLLECTIONS AND DELINQUENCY","CHAPTER 32. TAX LIENS AND PERSONAL LIABILITY"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.32.htm#32.04","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"5112830025ede78c31a302fe10179af00203727f5c274f15939efdbc6357b18a","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-32.03","next":"us-tx/tex.-tax-code-32.05"},"notice":"GroundRules: Original legal text. Not legal advice."}