Tex. Tax Code § 158.152
This is the official text of Tex. Tax Code § 158.152, part of Texas’s Tax Code — governs state and local taxation.
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§ 158.152. LIEN.
Official statutory text
The state has a lien on each new manufactured home installed for use and occupancy in this state for the collection and payment of the tax imposed by this chapter if the tax has not been set forth on the invoice or bill of sale on the initial sale and paid to the manufacturer by the retailer or other person to whom or for whom the manufactured home is sold, shipped, or consigned. The lien shall be filed with the county clerk of the county of this state in which such new manufactured home is installed for use and occupancy. In addition, the lien shall be filed and recorded with the Texas Department of Licensing and Regulation.
Status: in_force · Read it on the official government site
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