Texas Tax Code Title 2, Chapter 113 - Tax Liens

SUBCHAPTER A FILING AND RELEASE OF STATE TAX LIENS

• Texas Section 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...
• Texas Section 113.002 - Tax Lien Notice
  (a) The comptroller shall issue and file a tax lien notice required by this chapter. (b) A tax lien notice must include the following information:...
• Texas Section 113.0021 - Application To Other Taxes And Fees
  This chapter also applies to a tax or fee that the comptroller is required to collect under a law not included in this title. Added...
• Texas Section 113.003 - Execution Of Documents
  The comptroller may execute, certify, authenticate, or sign any instrument authorized under this chapter to be issued by the comptroller or under the comptroller's authority...
• Texas Section 113.004 - State Tax Lien Book
  The county clerk of each county shall provide at the expense of the county a well-bound book, entitled "State Tax Liens," in which notices of...
• Texas Section 113.005 - Duties Of County Clerk
  (a) On receipt of a tax lien notice from the comptroller, the county clerk shall immediately: (1) record the notice in the state tax lien...
• Texas Section 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...
• Texas Section 113.007 - Evidence Of Tax Payment
  A payment in whole or in part of a tax secured by a state tax lien may be evidenced by a receipt, acknowledgment, or release...
• Texas Section 113.008 - Release Of Lien On Specific Property
  (a) With the approval of the attorney general, the comptroller may release a state tax lien on specific real or personal property when payment of...
• Texas Section 113.009 - Filing Of Tax Lien Release
  (a) A tax lien release shall be filed in the office of the county clerk in the manner that other releases are filed. On the...
• Texas Section 113.010 - Release Of Lien By Assignee
  A release in whole or in part by an assignee of the state's claim for a tax and of its tax lien or of a...

SUBCHAPTER B APPLICATIONS AND STATUS OF STATE TAX LIENS

• Texas Section 113.011 - Liens Filed With Texas Department Of Motor Vehicles
  The comptroller shall furnish to the Texas Department of Motor Vehicles each release of a tax lien filed by the comptroller with that department. Acts...
• Texas Section 113.101 - Applicability Of Lien Before Filing
  (a) No lien created by this title is effective against a person listed in Subsection (b) of this section who acquires a lien, title, or...
• Texas Section 113.102 - Applicability Of Lien To Merchandise Purchased
  No lien created by this title is effective against a bona fide purchaser for value of goods, wares, or merchandise daily exposed for sale in...
• Texas Section 113.103 - Applicability Of Lien To Financial Institutions
  (a) A bank or savings and loan institution is not required to recognize the claim of the state to a deposit or to withhold payment...
• Texas Section 113.104 - Preferential Transfers
  (a) The comptroller may recover in a suit brought in Travis County by the attorney general the property or the value of property transferred in...
• Texas Section 113.105 - Tax Lien; Period Of Validity
  (a) The state tax lien on personal property and real estate continues until the taxes secured by the lien are paid. (b) The state tax...
• Texas Section 113.106 - Lien; Suit To Determine Validity
  (a) In an action to determine the validity of a state tax lien, the lien shall be: (1) perpetuated and foreclosed; or (2) nullified. (b)...
• Texas Section 113.107 - Assignment Of Judgment On Lien
  (a) A judgment perpetuating and foreclosing a tax lien may be transferred and assigned for the amount of the taxes covered in the judgment and...

Last modified: September 28, 2016