Texas Tax Code

§ 151.714 — VENUE FOR CRIMINAL PROSECUTION

TX § 151.714Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 151. LIMITED SALES, EXCISE, AND USE TAX · Art. L. PROHIBITED ACTS AND CIVIL AND CRIMINAL PENALTIES

Statute text

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Venue for prosecution for an offense under this chapter is in:

(1)the county in which any element of the offense occurs; or

(2)Travis County.

Legislative history

Added by Acts 2001, 77th Leg., ch. 442, Sec. 16, eff. Sept. 1, 2001.