Tex. Tax Code § 113.002 · Subchapter A. FILING AND RELEASE OF STATE TAX LIENS
TAX LIEN NOTICE.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) The comptroller shall issue and file a tax lien notice required by this chapter.
(b) A tax lien notice must include the following information:
(1) the name and address of the taxpayer;
(2) the type of tax that is owing;
(3) each period for which the tax is claimed to be delinquent; and
(4) the amount of tax only due for each period, excluding the amount of any penalty, interest, or other charge.
(c) A tax lien notice may include other relevant information that the comptroller considers proper.
Notes and commentary — not statutory text
History
Acts 1981, 67th Leg., p. 1518, 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.113.htm
- Text hash
- sha256 83efc7e1b8b3b7341b07d796ae09646fa91cb31693c5ad3d6c7c38eb881ba1b8
- 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
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.