Sec. 113.102. APPLICABILITY OF LIEN TO MERCHANDISE PURCHASED. No lien created by this title is effective against a bona fide purchaser for value of goods, wares, or merchandise daily exposed for sale in the regular course of business if the purchase and actual or constructive possession of the goods, wares, or merchandise is completed before the goods, wares, or merchandise are seized under a valid legal writ or other lawful process.
Acts 1981, 67th Leg., p. 1520, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Structure Texas Statutes
Subtitle B - Enforcement and Collection
Subchapter B. Applications and Status of State Tax Liens
Section 113.101. Applicability of Lien Before Filing
Section 113.102. Applicability of Lien to Merchandise Purchased
Section 113.103. Applicability of Lien to Financial Institutions
Section 113.104. Preferential Transfers
Section 113.105. Tax Lien; Period of Validity