Tex. Lab. Code § 213.057 · Subchapter D. OTHER ENFORCEMENT REMEDIES AGAINST EMPLOYER
TAX LIEN.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) The amount due from an employing unit 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 the contribution, penalty, interest, or other charge becomes overdue.
(c) The lien may be recorded in a "State Tax Liens" book kept by a county clerk under Section 113.004, Tax Code.
(d) The lien may be released in the manner provided for other state tax liens under Chapter 113, Tax Code.
(e) The commission shall pay by warrant drawn by the comptroller to the county clerk of the county in which the notice of lien is filed the fee for filing and recording similar instruments. The fee shall be added to the amount due from the employer.
(f) When the liability secured by the lien is fully paid, the commission shall mail to the employer a release of the lien. The employer is responsible for filing the release with the appropriate county clerk and to pay the county clerk's fee for recording the release.
Notes and commentary — not statutory text
History
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/LA/htm/LA.213.htm
- Text hash
- sha256 176868be70682f84144e2f5d86ce586d596a6a8fafc59a846730575b38e8e484
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
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