Sec. 32.04.  PRIORITIES AMONG TAX LIENS.  (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.
Acts 1979, 66th Leg., p. 2287, ch. 841, Sec. 1, eff. Jan. 1, 1982.