Tex. Tax Code § 113.001 · Subchapter A. FILING AND RELEASE OF STATE TAX LIENS
TAX LIABILITY SECURED BY LIEN.
Verbatim from the official edition
Text — Current through the 89th 2nd Called Legislative Session, 2025
(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.
Notes and commentary — not statutory text
History
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.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.113.htm
- Text hash
- sha256 0ea6c95762c76330d37cf490f8a67215e2b86a31daa5acc7e477782b9627e176
- 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
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.