Tax Code › Title 2 › Chapter 201 › Subchapter H

Texas Tax Code § 201.354

Collection of Civil Penalty

Gas Production Tax · Penalties

(a) The attorney general shall bring a suit for the collection of a penalty imposed by Section 201.353(c) of this code.

(b) Venue of a suit under this section is in the county where the violation occurs.

(c) A suit under this section may be joined with any other civil suit provided for by 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. 1734, ch. 389, Sec. 1, eff. Jan. 1, 1982.

This section refers to

§ 201.353