Tex. Tax Code § 111.252 · Subchapter E. ASSIGNMENT OF TAX CLAIMS
NOTICE TO TAXPAYER.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) No assignment under Section 111.251 of this code may be made until after the expiration of 30 days after notice of the assignments is given to the taxpayer from whom the tax is due or against whom the judgment is taken.
(b) Notice of the assignment must be sent by certified mail to the taxpayer at his last known address as shown in the comptroller's records.
Notes and commentary — not statutory text
History
Acts 1981, 67th Leg., p. 1510, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.111.htm
- Text hash
- sha256 659a3c0148a757ddce849bbfefa3bdbf075e1ae0363867f404d8d7b530e08d98
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
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