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, Tax Code.(d) The lien may be released in the manner provided for other state tax liens under Chapter 113, 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. 9/1/1993.