State of Texas – Fiscal Management

Manual of Accounts

PreviousNext

Revenue Object 3716 – Lien Fees
Skip to main content Skip to footer site map

 

Legal Citations:
Revenue Type: Cash — Other Revenue
Origin Date: 1983 by S.B. 581, 68th Leg., R.S.
Issue Date:
Revised Date: 2017-11-30

Description


The county clerk charges comptroller customary fees for filing a tax lien and filing/indexing the release of tax lien notice. Comptroller collects amounts paid from the taxpayer against whom the lien was filed.



Due Date


When release is made.



Notes


Previously deposited to the Unemployment Compensation Administration Fund Account (No. 0026).

Dedications were abolished on 8-31-95 for other than federal dollars in the account per § 403.094, Government Code.

For federal tax liens see revenue code 3133.

Legal cite amended by H.B. 752, 73rd Leg., R.S.

Previously administered by the Texas Employment Commission (322) abolished by H.B. 1863, 74th Leg., R.S. and moved to Agency 320.



USAS Values


Appropriation Year 26
USAS Title LIEN FEES
Receipt Category 14 – Other
Receipt Type 30 – State Service Fees
Object Group 30 – Revenues
USAS Status A
Rev/Exp Category 01 – LICENSES, FEES, FINES, AND PENALTIES



Accessibility Policy