Tex. Tax Code Section 113.103
Applicability of Lien to Financial Institutions


(a)

A bank or savings and loan institution is not required to recognize the claim of the state to a deposit or to withhold payment of a deposit to a depositor or to the depositor’s order unless the bank or institution has been served by the comptroller with a notice of the state’s claim.

(b)

Notice of a state claim must be in writing and be served by certified mail to the bank or institution or served personally on the president or any vice-president, cashier, or assistant cashier of the bank or institution.
Acts 1981, 67th Leg., p. 1520, ch. 389, Sec. 1, eff. Jan. 1, 1982.

Source: Section 113.103 — Applicability of Lien to Financial Institutions, https://statutes.­capitol.­texas.­gov/Docs/TX/htm/TX.­113.­htm#113.­103 (accessed Jun. 5, 2024).

Accessed:
Jun. 5, 2024

§ 113.103’s source at texas​.gov