Tex. Tax Code § 113.102
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
No lien created by this title is effective against a bona fide purchaser for value of goods, wares, or merchandise daily exposed for sale in the regular course of business if the purchase and actual or constructive possession of the goods, wares, or merchandise is completed before the goods, wares, or merchandise are seized under a valid legal writ or other lawful process.
Tex. Tax Code § 113.102