Texas Tax Code

§ 113.001 — TAX LIABILITY SECURED BY LIEN

TX § 113.001Title 2. STATE TAXATION · Part B. ENFORCEMENT AND COLLECTION · Ch. 113. TAX LIENS · Art. A. FILING AND RELEASE OF STATE TAX LIENS

Statute text

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(a)All taxes, fines, interest, and penalties due by a person to the state under this title are secured by a lien on all of the person's property that is subject to execution.

(b)The lien for taxes attaches to all of the property of a person liable for the taxes.

Legislative history

Acts 1981, 67th Leg., p. 1518, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1985, 69th Leg., ch. 37, Sec. 2, eff. Aug. 26, 1985.