Tax Code › Title 2 › Chapter 151 › Subchapter K

Texas Tax Code § 151.601

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Limited Sales, Excise, and Use Tax · Procedures for Collection of Delinquent Taxes

The comptroller may bring an action in a court of this state, another state, or the United States to collect an amount of the taxes imposed by this chapter that is due and unpaid, including penalties and interest. The action shall be prosecuted by the attorney general.

Official text of the Texas Tax Code as published by the Texas Legislative Council.

Official source
Legislative history

Acts 1981, 67th Leg., p. 1579, ch. 389, Sec. 1, eff. Jan. 1, 1982.