Sec. 113.002. TAX LIEN NOTICE    


Latest version.
  • (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.