Venue for prosecution of any 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 152 › Subchapter F
Texas Tax Code § 152.105
Venue for Criminal Prosecutions
Taxes on Sale, Rental, and Use of Motor Vehicles · Penalties
Legislative history
Added by Acts 2001, 77th Leg., ch. 442, Sec. 20, eff. Sept. 1, 2001.