Texas Tax Code 113.001 – Tax Liability Secured by Lien
Current as of: 2024 | Check for updates
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(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.
Terms Used In Texas Tax Code 113.001
- Lien: A claim against real or personal property in satisfaction of a debt.
- Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005
- Property: means real and personal property. See Texas Government Code 311.005