Texas Tax Code

§ 113.006 — EFFECT OF FILING TAX LIEN NOTICE

TX § 113.006Title 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)The filing and recording of a tax lien notice constitutes a record of the notice.

(b)One tax lien notice is sufficient to cover all taxes of any nature administered by the comptroller, including penalty and interest computed by reference to the amount of tax, that may have accrued before or after the filing of the notice.

Legislative history

Acts 1981, 67th Leg., p. 1519, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1997, 75th Leg., ch. 1040, Sec. 10, eff. Sept. 1, 1997; Acts 2003, 78th Leg., ch. 209, Sec. 15, eff. Oct. 1, 2003.