Section 113.105 - Tax Lien; Period of Validity(a) The state tax lien on personal property and real estate continues until the taxes secured by the lien are paid.(b) The state tax lien on personal property and real estate attaches to personal property and real estate owned by the taxpayer beginning on the first day of the period for which the lien is filed by the state. Acts 2001, 77th Leg., ch. 442, Sec. 8, eff. Sept. 1, 2001 Acts 1987, 70th Leg., 2nd C.S., ch. 1, Sec. 9, eff. July 21, 1987 Amended by Acts 1985, 69th Leg., ch. 37, Sec. 1, eff. Aug. 26, 1985 Acts 1981, 67th Leg., p. 1521, ch. 389, Sec. 1, eff. Jan. 1, 1982.