Tex. Tax Code § 113.102 · Subchapter B. APPLICATIONS AND STATUS OF STATE TAX LIENS
APPLICABILITY OF LIEN TO MERCHANDISE PURCHASED.
Verbatim from the official edition
Text — Current through the 89th 2nd Called Legislative Session, 2025
No lien created by this title is effective against a bona fide purchaser for value of goods, wares, or merchandise daily exposed for sale in the regular course of business if the purchase and actual or constructive possession of the goods, wares, or merchandise is completed before the goods, wares, or merchandise are seized under a valid legal writ or other lawful process.
Notes and commentary — not statutory text
History
Acts 1981, 67th Leg., p. 1520, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.113.htm
- Text hash
- sha256 7e7379855c3462b83ae97c3176a23effafabd8bd3285d43a2515005f0b752cec
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.