{"data":{"id":"us-tx/tex.-tax-code-113.103","jurisdiction":"us-tx","citation":"Tex. Tax Code § 113.103","heading":"APPLICABILITY OF LIEN TO FINANCIAL INSTITUTIONS.","body":"(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.\n(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.\nActs 1981, 67th Leg., p. 1520, ch. 389, Sec. 1, eff. Jan. 1, 1982.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE B. ENFORCEMENT AND COLLECTION","CHAPTER 113. TAX LIENS","SUBCHAPTER B. APPLICATIONS AND STATUS OF STATE TAX LIENS"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.113.htm#113.103","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"2e3ba1adc5491df0f87b2532d5057da017a84a98ef0c413bf086a6315bd21ca3","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-113.102","next":"us-tx/tex.-tax-code-113.104"},"notice":"GroundRules: Original legal text. Not legal advice."}