Tex. Tax Code § 113.105
This is the official text of Tex. Tax Code § 113.105, part of Texas’s Tax Code — governs state and local taxation.
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§ 113.105. TAX LIEN; PERIOD OF VALIDITY.
Official statutory text
(a) The state tax lien on personal property and real estate continues until the taxes secured by the lien are paid.
(b) The state tax lien on personal property and real estate attaches to personal property and real estate owned by the taxpayer beginning on the first day of the period for which the lien is filed by the state.
(b) The state tax lien on personal property and real estate attaches to personal property and real estate owned by the taxpayer beginning on the first day of the period for which the lien is filed by the state.
Status: in_force · Read it on the official government site
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