PRIORITIES AMONG TAX LIENS.

Tex. TAX Code § 32.04.
in effect
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(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.
Source: TX Statutes (Official Site)URL: https://statutes.capitol.texas.gov/Fetched: 6/29/2026

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