| Issue Date: | |
|---|---|
| Revised Date: | 2018-02-07 |
Legal Citations
- Property Code sec. 14.004, sec. 14.005
Object Type
Cash — Business Regulation
Origin Date
Jan. 1, 1972 by the 62nd Leg.
Description
Fees charged for the registration and handling of federal tax liens. A $10 fee for a certificate of federal tax lien existence and/or for filing and indexing for a notice of tax lien.
Due Date
At time of service.
Collecting Agencies
Deposit Funds
Note
For state tax liens see Revenue Code 3716.
Amended by H.B. 2241, 70th Leg. R.S.
Amended by S.B. 869, 71st Leg., R.S.
S.B. 1699, 81st Leg., R.S. removed $1.50 per page copy fee of a federal tax lien noticed and replaced it with fee requirements under Government Code, sec.405.031.
USAS Values
| Appropriation Year | 25 |
|---|---|
| USAS Title | GENERAL BUSINESS FILING FEES |
| Receipt Category | 03 – Business Regulation |
| Receipt Type | 30 – State Service Fees |
| Object Group | 30 – Revenues |
| USAS Status | A |
| Rev/Exp Category | 01 – LICENSES, FEES, FINES, AND PENALTIES |