{"data":{"id":"us-tx/tex.-tax-code-113.001","jurisdiction":"us-tx","citation":"Tex. Tax Code § 113.001","heading":"TAX LIABILITY SECURED BY LIEN.","body":"(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.\n(b) The lien for taxes attaches to all of the property of a person liable for the taxes.\nActs 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.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE B. ENFORCEMENT AND COLLECTION","CHAPTER 113. TAX LIENS","SUBCHAPTER A. FILING AND RELEASE OF STATE TAX LIENS"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.113.htm#113.001","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"22a8b3316a6e65cb812aa3eab08549a72fc0ab49cb6d3b91681d6e3f1d10a91a","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-112.208","next":"us-tx/tex.-tax-code-113.002"},"notice":"GroundRules: Original legal text. Not legal advice."}