Texas Tax Code § 191.088 State Tax Lien

Sec. 191.088. STATE TAX LIEN. 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.

Acts 1981, 67th Leg., p. 1724, ch. 389, Sec. 1, eff. Jan. 1, 1982.

Section: Previous  191.081  191.082  191.083  191.084  191.085  191.086  191.087  191.088  191.089  191.101  191.102  191.121  Next

Last modified: September 28, 2016