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§ 113.002 — Texas Law | CourtGPT
  1. Home/
  2. Laws/
  3. Texas/
  4. Tax Code - Title 1 - Property Tax Code/
  5. Title 2 - State Taxation/
  6. Subtitle B - Enforcement and Collection/
  7. Chapter 113 - Tax Lienssub/
  8. Subchapter A - Filing and Release of State Tax Liens/
  9. § 113.002
Texas Legal Code

§ 113.002

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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.