Sec. 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.
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