Tex. Tax Code § 113.103
This is the official text of Tex. Tax Code § 113.103, part of Texas’s Tax Code — governs state and local taxation.
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§ 113.103. APPLICABILITY OF LIEN TO FINANCIAL INSTITUTIONS.
Official statutory text
(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.
(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.
Status: in_force · Read it on the official government site
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