Texas Tax Code

§ 111.025 — DELINQUENT TAXPAYER FINANCIAL RECORDS

TX § 111.025Title 2. STATE TAXATION · Part B. ENFORCEMENT AND COLLECTION · Ch. 111. COLLECTION PROCEDURES · Art. A. COLLECTION DUTIES AND POWERS

Statute text

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(a)In this section:

(1)"Account" means a demand deposit account, checking or negotiable order of withdrawal account, savings account, time deposit account, or money market mutual fund account.

(2)"Account owner record" means a record a financial institution uses to report account owner information, including:

(A)an account holder's name, social security number, or federal employer identification number; and

(B)the account balance and account type.

(3)"Delinquent taxpayer" means a person who at the time of a data match request under Subsection (b) is delinquent in a tax or fee administered by the comptroller.

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Legislative history

Added by Acts 2021, 87th Leg., R.S., Ch. 458 (H.B. 1258), Sec. 1, eff. September 1, 2021.