Sec. 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.
Acts 1981, 67th Leg., p. 1520, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Structure Texas Statutes
Subtitle B - Enforcement and Collection
Subchapter B. Applications and Status of State Tax Liens
Section 113.101. Applicability of Lien Before Filing
Section 113.102. Applicability of Lien to Merchandise Purchased
Section 113.103. Applicability of Lien to Financial Institutions
Section 113.104. Preferential Transfers
Section 113.105. Tax Lien; Period of Validity