Sec. 213.058.  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.