Tex. Labor Code Section 213.057
Tax Lien

(a)

The amount due from an employing unit under this subtitle is secured by a lien on property belonging to the employing unit or to any individual indebted for the sum.

(b)

The lien attaches at the time the contribution, penalty, interest, or other charge becomes overdue.

(c)

The lien may be recorded in a “State Tax Liens” book kept by a county clerk under Section 113.004 (State Tax Lien Book), Tax Code.

(d)

The lien may be released in the manner provided for other state tax liens under Chapter 113 (Tax Liens), Tax Code.

(e)

The commission shall pay by warrant drawn by the comptroller to the county clerk of the county in which the notice of lien is filed the fee for filing and recording similar instruments. The fee shall be added to the amount due from the employer.

(f)

When the liability secured by the lien is fully paid, the commission shall mail to the employer a release of the lien. The employer is responsible for filing the release with the appropriate county clerk and to pay the county clerk’s fee for recording the release.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.

Source: Section 213.057 — Tax Lien, https://statutes.­capitol.­texas.­gov/Docs/LA/htm/LA.­213.­htm#213.­057 (accessed Jun. 5, 2024).

213.001
Representation in Court 213.002
Prosecution of Criminal Actions 213.003
Admissibility of Certified Copy of Commission Record 213.004
Admissibility of Report or Audit 213.005
Costs Adjudged Against State or Commission 213.006
Priority of Claim for Contribution 213.007
Collateral Estoppel Doctrine Inapplicable 213.008
Election of Collection Remedies 213.009
Commission Enforcement of Out-of-state Judgment 213.010
Notice to Indian Tribes 213.011
Effect of Previous Employment Determination 213.012
Restrictions or Conditions on Payments Prohibited 213.021
Interest on Past Due Contribution 213.022
Penalty for Failure to File Report 213.023
Penalty for Other Violation 213.024
Penalty for Continuing Violation 213.025
Additional Interest on Judgment or Final Assessment for Past Due Contribution 213.031
Collection Required 213.032
Service of Notice of Assessment 213.033
Limitations 213.034
Statement as Evidence in Civil Action 213.035
Costs 213.036
Abstract of Judgment 213.051
Forfeiture of Right to Employ Individuals in This State 213.052
Injunction Restraining Certain Violations 213.053
Violation of Injunction 213.054
Offset Against State Warrant 213.055
Audit of Employer 213.056
Estimated Taxable Wages if Report Not Filed 213.057
Tax Lien 213.058
Additional Tax Lien Enforced by Commission 213.059
Delinquency 213.060
Enforcement Against Indian Tribe 213.071
Credit or Refund of Overpayment 213.072
Application 213.073
Appeal of Commission Determination 213.074
Interest Not Allowed 213.075
Adjustment or Refund on Commission Initiative
Green check means up to date. Up to date

Accessed:
Jun. 5, 2024

§ 213.057’s source at texas​.gov