Tex. Tax Code § 191.088 · Subchapter E. OIL WELL SERVICE
STATE TAX LIEN.
Verbatim from the official edition
Text — Current through the 89th 2nd Called Legislative Session, 2025
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.
Notes and commentary — not statutory text
History
Acts 1981, 67th Leg., p. 1724, 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.191.htm
- Text hash
- sha256 28989d57500efff2637e521730f0be78c8cc728af96c953b1cd9cb9d38ad0e45
- 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.