| Issue Date: | |
|---|---|
| Revised Date: | 2017-11-30 |
Legal Citations
- Tax Code sec. 113.009
- Labor Code sec. 61.081
Object Type
Cash — Other Revenue
Origin Date
1983 by S.B. 581, 68th Leg., R.S.
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.
Collecting Agencies
Deposit Funds
Note
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 | 25 |
|---|---|
| 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 |