Tex. Tax Code § 202.302
This is the official text of Tex. Tax Code § 202.302, part of Texas’s Tax Code — governs state and local taxation.
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§ 202.302. TAX LIEN.
Official statutory text
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.
(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.
Status: in_force · Read it on the official government site
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