Tex. Lab. Code § 213.058 · Subchapter D. OTHER ENFORCEMENT REMEDIES AGAINST EMPLOYER
ADDITIONAL TAX LIEN ENFORCED BY COMMISSION.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(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.
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 fe2c8f7a319eaa47db6336cd2d0159a2a4d7e4587b5ee44713ff1399eed030f8
- 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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