Tex. Tax Code § 113.103 · Subchapter B. APPLICATIONS AND STATUS OF STATE TAX LIENS
APPLICABILITY OF LIEN TO FINANCIAL INSTITUTIONS.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) A bank or savings and loan institution is not required to recognize the claim of the state to a deposit or to withhold payment of a deposit to a depositor or to the depositor's order unless the bank or institution has been served by the comptroller with a notice of the state's claim.
(b) Notice of a state claim must be in writing and be served by certified mail to the bank or institution or served personally on the president or any vice-president, cashier, or assistant cashier of the bank or institution.
Notes and commentary — not statutory text
History
Acts 1981, 67th Leg., p. 1520, 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 b788f2a0492a756be499cf21d712529c5750012a21698a9ecc104d280d050bc3
- 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.