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Terms Used In Texas Tax Code 113.010

  • Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
  • Lien: A claim against real or personal property in satisfaction of a debt.

A release in whole or in part by an assignee of the state’s claim for a tax and of its tax lien or of a judgment for a tax secured by a tax lien may be filed and recorded with the county clerk for the same fee and in the same manner as a release by the comptroller or by another state agency that may file a notice of a lien in the state tax lien records.