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Texas Tax Code

§ 155.027 — VENUE

TX § 155.027Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 155. CIGARS AND TOBACCO PRODUCTS TAX · Art. B. IMPOSITION AND RATE OF TAX

Statute text

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Venue of a suit for collection of a penalty for late payment of taxes is in Travis County.

Legislative history

Acts 1981, 67th Leg., p. 1669, ch. 389, Sec. 1, eff. Jan. 1, 1982.