Tex. Tax Code Section 191.088
State Tax Lien

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.
Acts 1981, 67th Leg., p. 1724, ch. 389, Sec. 1, eff. Jan. 1, 1982.

Source: Section 191.088 — State Tax Lien, https://statutes.­capitol.­texas.­gov/Docs/TX/htm/TX.­191.­htm#191.­088 (accessed Jun. 5, 2024).

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Accessed:
Jun. 5, 2024

§ 191.088’s source at texas​.gov