Tex. Tax Code § 113.105 · Subchapter B. APPLICATIONS AND STATUS OF STATE TAX LIENS
TAX LIEN; PERIOD OF VALIDITY.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(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 lien on personal property and real estate attaches to personal property and real estate owned by the taxpayer beginning on the first day of the period for which the lien is filed by the state.
Notes and commentary — not statutory text
History
Acts 1981, 67th Leg., p. 1521, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1985, 69th Leg., ch. 37, Sec. 1, eff. Aug. 26, 1985; Acts 1987, 70th Leg., 2nd C.S., ch. 1, Sec. 9, eff. July 21, 1987; Acts 2001, 77th Leg., ch. 442, Sec. 8, eff. Sept. 1, 2001.
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 dca0218007cc30cd2a714db5ab14c2d493cfe479f5565c44c722886eddf08dfe
- 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.