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§ 32.04. PRIORITIES AMONG TAX LIENS.

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TX Code › Code tx › Chapter 32 › Section 32.04

This text was captured on Aug 14, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

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.

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.

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§ 32.04. PRIORITIES AMONG TAX LIENS. · Tex. Tax Code § 32.04 | Frix