Tax Code › Title 2 › Chapter 162 › Subchapter A

Texas Tax Code § 162.013

Venue of Tax Collection Suits

Motor Fuel Taxes · General Provisions

The venue of a suit, injunction, or other proceeding at law available for the establishment or collection of a claim for delinquent taxes, penalties, or interest accruing under this chapter and the enforcement of the terms and provisions of this chapter is in Travis County or in any other county having venue under existing venue statutes.

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

Official source
Legislative history

Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.