Section 113.001 - Tax Liability Secured By Lien(a) All taxes, fines, interest, and penalties due by a person to the state under this title are secured by a lien on all of the person's property that is subject to execution.(b) The lien for taxes attaches to all of the property of a person liable for the taxes. Amended by Acts 1985, 69th Leg., ch. 37, Sec. 2, eff. Aug. 26, 1985 Acts 1981, 67th Leg., p. 1518, ch. 389, Sec. 1, eff. Jan. 1, 1982.