State of Texas – Fiscal Management

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Revenue Object 3133 – General Business Filing Fees – Federal Tax Liens
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Legal Citations:
Revenue Type: Cash — Business Regulation
Origin Date: Jan. 1, 1972 by the 62nd Leg.
Issue Date:
Revised Date: 2018-02-07

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




Notes


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 26
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



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