Tax Code › Title 2 › Chapter 182 › Subchapter F

Texas Tax Code § 182.103

Suits

Miscellaneous Gross Receipts Taxes · Penalties

(a) The attorney general shall bring suits to collect penalties under this chapter.

(b) The courts of Travis County have concurrent jurisdiction of a violation under this chapter.

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

Official source
Legislative history

Acts 1981, 67th Leg., p. 1719, ch. 389, Sec. 1, eff. Jan. 1, 1982.