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

Tex. Tax Code § 113.006: EFFECT OF FILING TAX LIEN NOTICE.

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) The filing and recording of a tax lien notice constitutes a record of the notice.

(b) One tax lien notice is sufficient to cover all taxes of any nature administered by the comptroller, including penalty and interest computed by reference to the amount of tax, that may have accrued before or after the filing of the notice.

Acts 1981, 67th Leg., p. 1519, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1997, 75th Leg., ch. 1040, Sec. 10, eff. Sept. 1, 1997; Acts 2003, 78th Leg., ch. 209, Sec. 15, eff. Oct. 1, 2003.

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

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