Tex. Tax Code § 191.088
STATE TAX LIEN
Texas · Texas Tax Code · Status: effective
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- Citation
- Tex. Tax Code § 191.088, STATE TAX LIEN, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/575733
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Full text
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.