A suit under this subchapter against any person for recovery of the tax is in the form of an action for debt.
Official text of the Texas Tax Code as published by the Texas Legislative Council.
Tax Code › Title 2 › Chapter 151 › Subchapter K
Texas Tax Code § 151.604
Form of Action
Limited Sales, Excise, and Use Tax · Procedures for Collection of Delinquent Taxes
Legislative history
Acts 1981, 67th Leg., p. 1579, ch. 389, Sec. 1, eff. Jan. 1, 1982.