Sec. 213.058. ADDITIONAL TAX LIEN ENFORCED BY COMMISSION. (a) The amount due from an employing unit to the commission under this subtitle is secured by a lien on property belonging to the employing unit or to any individual indebted for the sum.
(b) The lien attaches at the time a contribution, a penalty, interest, or another charge becomes overdue.
(c) Subchapters A and B, Chapter 113, Tax Code, govern the enforcement of a lien under this section. In administering and enforcing a lien created under this section, the commission has the powers and duties imposed and conferred on the comptroller for the enforcement of other liens under those subchapters.
(d) A lien under this section is cumulative of the lien created under Section 213.057.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.
Structure Texas Statutes
Title 4 - Employment Services and Unemployment
Subtitle A - Texas Unemployment Compensation Act
Chapter 213 - Enforcement of Texas Unemployment Compensation Act
Subchapter D. Other Enforcement Remedies Against Employer
Section 213.051. Forfeiture of Right to Employ Individuals in This State; Bond
Section 213.052. Injunction Restraining Certain Violations
Section 213.053. Violation of Injunction; Receiver
Section 213.054. Offset Against State Warrant
Section 213.055. Audit of Employer
Section 213.056. Estimated Taxable Wages if Report Not Filed
Section 213.058. Additional Tax Lien Enforced by Commission