Tex. Tax Code § 32.04
This is the official text of Tex. Tax Code § 32.04, part of Texas’s Tax Code — governs state and local taxation.
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§ 32.04. PRIORITIES AMONG TAX LIENS.
Official statutory text
(a) Whether or not a tax lien provided by this chapter takes priority over a tax lien of the United States is determined by federal law. In the absence of federal law, a tax lien provided by this chapter takes priority over a tax lien of the United States.
(b) Tax liens provided by this chapter have equal priority.
(b) Tax liens provided by this chapter have equal priority.
Status: in_force · Read it on the official government site
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