Texas Tax Code 32.04 – Priorities Among Tax Liens
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(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.
Terms Used In Texas Tax Code 32.04
- Lien: A claim against real or personal property in satisfaction of a debt.
- United States: includes a department, bureau, or other agency of the United States of America. See Texas Government Code 311.005