(a) A lien under this subchapter may be recorded in the book entitled “State Tax Liens” kept by the county clerk as provided by Section 113.004, Tax Code.
(b) The commission shall pay the county clerk of the county in which a notice of the lien has been filed the usual fee for filing and recording similar instruments. The fee shall be paid by warrant drawn by the comptroller. The fee is an amount due to the commission from the employer.