TAX LIEN.
Tex. TAX Code § 202.302.
in effectThe 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.