Venue for prosecution for an offense under this chapter is in:
(1) the county in which any element of the offense occurs; or
(2) Travis County.
Official text of the Texas Tax Code as published by the Texas Legislative Council.
Tax Code › Title 2 › Chapter 151 › Subchapter L
Texas Tax Code § 151.714
Venue for Criminal Prosecution
Limited Sales, Excise, and Use Tax · Prohibited Acts and Civil and Criminal Penalties
Legislative history
Added by Acts 2001, 77th Leg., ch. 442, Sec. 16, eff. Sept. 1, 2001.