Sec. 113.001. TAX LIABILITY SECURED BY LIEN. (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.
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.
Structure Texas Statutes
Subtitle B - Enforcement and Collection
Subchapter A. Filing and Release of State Tax Liens
Section 113.001. Tax Liability Secured by Lien
Section 113.002. Tax Lien Notice
Section 113.0021. Application to Other Taxes and Fees
Section 113.003. Execution of Documents
Section 113.004. State Tax Lien Book
Section 113.005. Duties of County Clerk
Section 113.006. Effect of Filing Tax Lien Notice
Section 113.007. Evidence of Tax Payment
Section 113.008. Release of Lien on Specific Property
Section 113.009. Filing of Tax Lien Release
Section 113.010. Release of Lien by Assignee
Section 113.011. Liens Filed With Texas Department of Motor Vehicles