Texas § 202.302 TAX LIEN.

Texas Statutes

§ 202.302 — TAX LIEN.

Texas § 202.302

Code TXTax Code

This text of Texas § 202.302 (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. § 202.302 (2026).

Text

Sec. 202.302. TAX LIEN. 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.

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Sec. 202.302. TAX LIEN. 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.