Tex. Tax Code § 201.303
TAX LIEN
Texas · Texas Tax Code · Status: effective
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- Citation
- Tex. Tax Code § 201.303, TAX LIEN, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/575784
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Full text
(a) If a tax imposed by this chapter is delinquent or if interest or a penalty on a delinquent tax has not been paid, the state has a prior lien for the tax, penalty, and interest on all property and equipment used by the producer to produce gas.
(b) The lien may be enforced by a suit filed by the attorney general. Venue of the suit is in Travis County.