{"data":{"id":"us-tx/tex.-labor-code-213.058","jurisdiction":"us-tx","citation":"Tex. Labor Code § 213.058","heading":"ADDITIONAL TAX LIEN ENFORCED BY COMMISSION.","body":"(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.\n(b) The lien attaches at the time a contribution, a penalty, interest, or another charge becomes overdue.\n(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.\n(d) A lien under this section is cumulative of the lien created under Section 213.057.\nActs 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.","path":["LABOR CODE","TITLE 4. EMPLOYMENT SERVICES AND UNEMPLOYMENT","SUBTITLE A. TEXAS UNEMPLOYMENT COMPENSATION ACT","CHAPTER 213. ENFORCEMENT OF TEXAS UNEMPLOYMENT COMPENSATION ACT","SUBCHAPTER D. OTHER ENFORCEMENT REMEDIES AGAINST EMPLOYER"],"source_url":"https://statutes.capitol.texas.gov/Docs/LA/htm/LA.213.htm#213.058","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:24Z","sha256":"bb74d3f867be54dd0457da4d844bcdc43d1145045557a23ac0a7696192db3f7c","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-labor-code-213.057","next":"us-tx/tex.-labor-code-213.059"},"notice":"GroundRules: Original legal text. Not legal advice."}