Section 202.302 - Tax Lien The state has a prior and preferred lien for the amount of the taxes, penalties, and interest imposed by this chapter on:
(1) the oil to which the tax applies that is possessed by the producer, first purchaser, or subsequent purchaser;(2) the leasehold interest, oil rights, the value of oil rights, and other interests, including oil produced and oil runs, owned by a person liable for the tax;(3) equipment, tools, tanks, and other implements used on the lease from which the oil is produced; and(4) any other property not exempt from forced sale owned by the person liable for the tax. Acts 1981, 67th Leg., p. 1741, ch. 389, Sec. 1, eff. Jan. 1, 1982.