Tex. Tax Code § 32.04 · Chapter 32. TAX LIENS AND PERSONAL LIABILITY
PRIORITIES AMONG TAX LIENS.
Verbatim from the official edition
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) Whether or not a tax lien provided by this chapter takes priority over a tax lien of the United States is determined by federal law. In the absence of federal law, a tax lien provided by this chapter takes priority over a tax lien of the United States.
(b) Tax liens provided by this chapter have equal priority.
Notes and commentary — not statutory text
History
Acts 1979, 66th Leg., p. 2287, ch. 841, 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.32.htm
- Text hash
- sha256 28474cb5716e214e7a47b481c0451bcad4e858a1150332e74142244de997b0a4
- 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.