Texas Statutes (Last Updated: January 4, 2014) |
TAX CODE |
Title 2. STATE TAXATION |
Subtitle B. ENFORCEMENT AND COLLECTION |
Chapter 113. TAX LIENS |
Subchapter A. FILING AND RELEASE OF STATE TAX LIENS |
Sec. 113.002. TAX LIEN NOTICE
Latest version.
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(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.