Tex. Tax Code § 181.102 · Subchapter C. ENFORCEMENT
TAX LIEN.
Verbatim from the official edition
Text — Current through the 89th 2nd Called Legislative Session, 2025
The state has a prior lien for a tax or interest on a tax imposed by this chapter that is delinquent or for a penalty imposed by this chapter. The lien is on the property used in the business of distributing, selling, or using cement by the person on whom the tax is imposed by this chapter.
Notes and commentary — not statutory text
History
Acts 1981, 67th Leg., p. 1712, 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.181.htm
- Text hash
- sha256 a2f7fb35ba0dce8c2a48633f25f3f933e48b5bf4b3ab90ff2e0fb6746a894a38
- 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.