Texas Tax Code § 113.001 Tax Liability Secured By Lien

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.

Section: 113.001  113.002  113.0021  113.003  113.004  113.005  113.006  113.007  113.008  113.009  113.010  113.011  113.101  113.102  113.103  Next

Last modified: September 28, 2016