Tex. Tax Code § 181.102
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
The state has a prior lien for a tax or interest on a tax imposed by this chapter that is delinquent or for a penalty imposed by this chapter. The lien is on the property used in the business of distributing, selling, or using cement by the person on whom the tax is imposed by this chapter.
Tex. Tax Code § 181.102