Texas § LA.213.058 - ADDITIONAL TAX LIEN ENFORCED BY COMMISSION
Full text of Texas The Texas Constitution § LA.213.058 — ADDITIONAL TAX LIEN ENFORCED BY COMMISSION, with citation guidance and answers to common questions.
§ LA.213.058. ADDITIONAL TAX LIEN ENFORCED BY COMMISSION
ADDITIONAL TAX LIEN ENFORCED BY COMMISSION. (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. (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 Section 213.057 . Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.
Frequently Asked Questions About Texas § LA.213.058
What does The Texas Constitution § LA.213.058 cover?
Section LA.213.058 ("ADDITIONAL TAX LIEN ENFORCED BY COMMISSION") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Texas § LA.213.058?
A common citation format is "The Texas Constitution § LA.213.058" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Texas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.
How does Texas § LA.213.058 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Texas.