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Texas · Through 89th 2nd Called Legislative Session, 2025

Tex. Tax Code § 113.002: TAX LIEN NOTICE.

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Where this section sits in the code
  1. TAX CODE
  2. TITLE 2. STATE TAXATION
  3. SUBTITLE B. ENFORCEMENT AND COLLECTION
  4. CHAPTER 113. TAX LIENS
  5. SUBCHAPTER A. FILING AND RELEASE OF STATE TAX LIENS

(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.

Acts 1981, 67th Leg., p. 1518, ch. 389, Sec. 1, eff. Jan. 1, 1982.

Collected 2026-08-27T01:47:41Z. Source file · JSON

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