Texas Tax Code
§ 111.021 — NOTICE TO HOLDERS OF AND LEVY UPON ASSETS BELONGING TO DELINQUENT
TX § 111.021Title 2. STATE TAXATION · Part B. ENFORCEMENT AND COLLECTION · Ch. 111. COLLECTION PROCEDURES · Art. A. COLLECTION DUTIES AND POWERS
Statute text
View on source(a)If a person is delinquent in the payment of an amount required to be paid or has not paid an amount claimed in a determination made against the person, the comptroller may notify personally, by mail, or by means of facsimile or electronic transmission any other person who:
(1)possesses or controls a credit, bank or savings account, deposit, or other intangible or personal property belonging to the delinquent or the person against whom the unpaid determination is made, hereafter referred to as "assets"; or
(2)owes a debt to the delinquent or person against whom the unpaid determination is made.
(b)A notice under this section to a state officer, department, or agency must be given before the officer, department, or agency presents to the comptroller the claim of the delinquent or person to whom the unpaid determination applies.
(c)A notice under this section may be given at any time within three years after the payment becomes delinquent or within three years after the last recording of a lien filed under this title, but not thereafter. The notice must state the amount of taxes, penalties and interest due and owing, and an additional amount of penalties and interest that will accrue by operation of law in a period not to exceed 30 days and, in the case of a credit, bank or savings account or deposit, is effective only up to that amount.
(d)On receipt of a notice given under this section, the person receiving the notice:
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Legislative history
Acts 2007, 80th Leg., R.S., Ch. 931 (H.B. 3314), Sec. 4, eff. June 15, 2007. Acts 2015, 84th Leg., R.S., Ch. 1255 (H.B. 1905), Sec. 36(3), eff. September 1, 2015.