Tex. Tax Code § 202.302 · Subchapter G. ENFORCEMENT
TAX LIEN.
Text — Current through the 89th 2nd Called Legislative Session, 2025
The state has a prior and preferred lien for the amount of the taxes, penalties, and interest imposed by this chapter on:
(1) the oil to which the tax applies that is possessed by the producer, first purchaser, or subsequent purchaser;
(2) the leasehold interest, oil rights, the value of oil rights, and other interests, including oil produced and oil runs, owned by a person liable for the tax;
(3) equipment, tools, tanks, and other implements used on the lease from which the oil is produced; and
(4) any other property not exempt from forced sale owned by the person liable for the tax.
Notes and commentary — not statutory text
History
Acts 1981, 67th Leg., p. 1741, 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.202.htm
- Text hash
- sha256 3bd3e414b3fc3e055ade6d5cb883fc77436f6bc4663b6d2363263b9a40e754c8
- 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 § 202.302. 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.