Texas Labor Code 213.058 – Additional Tax Lien Enforced by Commission
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(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.
(b) The lien attaches at the time a contribution, a penalty, interest, or another charge becomes overdue.
Terms Used In Texas Labor Code 213.058
- Comptroller: means the state comptroller of public accounts. See Texas Government Code 312.011
- Lien: A claim against real or personal property in satisfaction of a debt.
- Property: means real and personal property. See Texas Government Code 311.005
(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.
(d) A lien under this section is cumulative of the lien created under § 213.057.