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 NextLast modified: September 28, 2016