Tax Code › Title 2 › Chapter 181 › Subchapter C

Texas Tax Code § 181.103

Prohibition on Delinquent Taxpayer; Injunction

Cement Production Tax · Enforcement

(a) A person who is delinquent in the payment of the tax imposed by this chapter may not engage in an activity or participate in a transaction for which the person is taxed by this chapter.

(b) The attorney general may sue in Travis County or another county having venue to enjoin a person from violating this section.

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

Official source
Legislative history

Acts 1981, 67th Leg., p. 1712, ch. 389, Sec. 1, eff. Jan. 1, 1982.