TAX LIEN NOTICE

Tax Code

Section: 113.002

Jurisdiction: TX

Bluebook Citation: Tex. Tax Code § 113.002

Sec. 113.002. TAX LIEN NOTICE. (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.

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