Texas Codes

Tex. Tax Code § 113.006 (2026)

Effect Of Filing Tax Lien Notice

✓ current as of May 2026

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Sec. 113.006. EFFECT OF FILING TAX LIEN NOTICE. (a) The filing and recording of a tax lien notice constitutes a record of the notice.

(b) One tax lien notice is sufficient to cover all taxes of any nature administered by the comptroller, including penalty and interest computed by reference to the amount of tax, that may have accrued before or after the filing of the notice.

Acts 1981, 67th Leg., p. 1519, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1997, 75th Leg., ch. 1040, Sec. 10, eff. Sept. 1, 1997; Acts 2003, 78th Leg., ch. 209, Sec. 15, eff. Oct. 1, 2003.

Notes of Decisions

Cited in 1 case (1 in the last 5 years), 2025–2025 · leading case: Vinh Huu Cao & Mai Hong Luu v. Kelly Hancock, in His Off. Capacity as Acting Texas Comptroller of Pub. Accounts (Tex. App. 2025).

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Vinh Huu Cao & Mai Hong Luu v. Kelly Hancock, in His Off. Capacity as Acting Texas Comptroller of Pub. Accounts (Tex. App. 2025). · cites it 2× “2024) (“A recorded interest provides constructive notice”); see also TEX. TAX CODE § 113.006 (stating a single tax lien notice “is sufficient to cover all taxes of any nature” on secured property).”

— Tex. Tax Code § 113.006(b) — 1 case

Vinh Huu Cao & Mai Hong Luu v. Kelly Hancock, in His Off. Capacity as Acting Texas Comptroller of Pub. Accounts (Tex. App. 2025). “2024) (“A recorded interest provides constructive notice”); see also TEX. TAX CODE § 113.006 (stating a single tax lien notice “is sufficient to cover all taxes of any nature” on secured property).”

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