Tex. Tax Code § 154.413
PREFERRED STATE TAX LIEN
Texas · Texas Tax Code · Status: effective
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- Citation
- Tex. Tax Code § 154.413, PREFERRED STATE TAX LIEN, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/575130
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Full text
(a) All taxes, fines, interest, penalties, and costs due under this chapter are secured by a preferred lien in favor of the state, first and prior to all other existing or future liens, contractual or statutory, legal or equitable, regardless of the time the lien originated, on any property seized and forfeited under this chapter.
(b) A lienholder who establishes an interest in the property is entitled to recover any proceeds remaining after payment of all taxes, fines, interest, penalties, and costs due to the state.