Tex. Tax Code § 191.088
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
The taxes, penalties, interests, and costs that a person owes the state under this subchapter are secured by a preferred lien, first and prior to other existing liens, contract or statutory, legal or equitable, on all property of the person used in the person's business.
Tex. Tax Code § 191.088