Texas Statutes
§ 201.303 — TAX LIEN.
Texas § 201.303
JurisdictionTexas
Code TXTax Code
This text of Texas § 201.303 (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. § 201.303 (2026).
Text
Sec. 201.303. TAX LIEN.
(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.
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Legislative History
Acts 1981, 67th Leg., p. 1733, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Nearby Sections
15
§ 201.001
DEFINITIONS.§ 201.002
MEASUREMENT OF VOLUME OF GAS.§ 201.051
TAX IMPOSED.§ 201.052
RATE OF TAX.§ 201.053
GAS NOT TAXED.§ 201.054
TAX ON LIQUID HYDROCARBONS.§ 201.055
TAX ON CONDENSATE.§ 201.058
TAX EXEMPTIONS.§ 201.060
EXEMPTION OF GAS INCIDENTALLY PRODUCED IN ASSOCIATION WITH THE PRODUCTION OF GEOTHERMAL ENERGY.§ 201.101
MARKET VALUE.§ 201.102
CASH SALES.Cite This Page — Counsel Stack
Bluebook (online)
Texas § 201.303, Counsel Stack Legal Research, https://law.counselstack.com/statute/tx/TX/201.303.