# Tex. Tax Code § 32.04: PRIORITIES AMONG TAX LIENS

> Texas · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C32_S32.04

## Section

- **Citation:** Tex. Tax Code § 32.04
- **Heading:** PRIORITIES AMONG TAX LIENS
- **Jurisdiction:** Texas
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** TX Code / Code tx / Chapter 32 / Section 32.04

## 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.

## Nearby sections

- [Tex. Tax Code § 32.01 § 32.01. TAX LIEN.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C32_S32.01.md)
- [Tex. Tax Code § 32.02 § 32.02. RESTRICTIONS ON A MINERAL INTEREST TAX LIEN.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C32_S32.02.md)
- [Tex. Tax Code § 32.03 § 32.03. RESTRICTIONS ON PERSONAL PROPERTY TAX LIEN.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C32_S32.03.md)
- [Tex. Tax Code § 32.04 § 32.04. PRIORITIES AMONG TAX LIENS.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C32_S32.04.md)
- [Tex. Tax Code § 32.05 § 32.05. PRIORITY OF TAX LIENS OVER OTHER PROPERTY INTERESTS.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C32_S32.05.md)
- [Tex. Tax Code § 32.06 § 32.06. PROPERTY TAX LOANS; TRANSFER OF TAX LIEN.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C32_S32.06.md)
- [Tex. Tax Code § 32.07 § 32.07. PERSONAL LIABILITY FOR TAX.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C32_S32.07.md)
- [Tex. Tax Code § 32.014 § 32.014. TAX LIEN ON MANUFACTURED HOME.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C32_S32.014.md)
- [Tex. Tax Code § 32.015 § 32.015. TAX LIEN ON MANUFACTURED HOME.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C32_S32.015.md)
- [Tex. Tax Code § 32.065 § 32.065. CONTRACT FOR FORECLOSURE OF TAX LIEN.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C32_S32.065.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C32_S32.04. Check the current official text before relying on it. Not legal advice.