Tex. Tax Code § 113.103

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 113.103 - Applicability of Lien to Financial Institutions
(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.

Tex. Tax Code § 113.103

Acts 1981, 67th Leg., p. 1520, ch. 389, Sec. 1, eff. Jan. 1, 1982.