Sec. 113.006. EFFECT OF FILING TAX LIEN NOTICE. (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.
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.
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