Tex. Tax Code § 201.303 · Subchapter G. ENFORCEMENT
TAX LIEN.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(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.
Notes and commentary — not statutory text
History
Acts 1981, 67th Leg., p. 1733, 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.201.htm
- Text hash
- sha256 e372e8d9fa6198ff3390f0de43608401dd3f65c4d2b9ea233b05ba7c0b065059
- 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
Cited by 1 provision
Provisions in this library whose text cites Tex. Tax Code § 201.303. Each shows the citation as that text prints it.
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.