Texas Statutes
§ 181.102 — TAX LIEN.
Texas § 181.102
JurisdictionTexas
Code TXTax Code
This text of Texas § 181.102 (TAX LIEN.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Tex. Tax Code Code Ann. § 181.102 (2026).
Text
Sec. 181.102. TAX LIEN. The state has a prior lien for a tax or interest on a tax imposed by this chapter that is delinquent or for a penalty imposed by this chapter. The lien is on the property used in the business of distributing, selling, or using cement by the person on whom the tax is imposed by this chapter.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
Acts 1981, 67th Leg., p. 1712, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Nearby Sections
14
§ 181.001
TAX IMPOSED.§ 181.002
RATE OF TAX.§ 181.003
PAYMENT OF TAX.§ 181.004
EXEMPTION: INTERSTATE COMMERCE.§ 181.051
REPORT.§ 181.052
RECORDS.§ 181.101
INTEREST ON DELINQUENT TAXES.§ 181.102
TAX LIEN.§ 181.104
PENALTY.§ 181.105
CRIMINAL PENALTY.§ 181.201
OCCUPATION TAX.§ 181.202
ALLOCATION OF TAX REVENUE.Cite This Page — Counsel Stack
Bluebook (online)
Texas § 181.102, Counsel Stack Legal Research, https://law.counselstack.com/statute/tx/TX/181.102.