Tax Code § 32.04
This section says federal law decides whether a chapter tax lien outranks a U.S. tax lien; if there is no federal law, the chapter tax lien has priority. It also says tax liens under the chapter have equal priority.
- Jurisdiction
- United States — Texas
- Instrument
- Code
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- Undated source snapshot
- Language
- en
- Official source
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priority tax liens
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Tax Code § 32.04
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