Texas · Through 89th 2nd Called Legislative Session, 2025

Tex. Tax Code § 113.001: TAX LIABILITY SECURED BY LIEN.

Where this section sits in the code

TAX CODE
TITLE 2. STATE TAXATION
SUBTITLE B. ENFORCEMENT AND COLLECTION
CHAPTER 113. TAX LIENS
SUBCHAPTER A. FILING AND RELEASE OF STATE TAX LIENS

(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.

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.

Collected 2026-08-27T01:47:41Z. Source file · JSON

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