Texas Tax Code

§ 181.103 — PROHIBITION ON DELINQUENT TAXPAYER; INJUNCTION

TX § 181.103Title 2. STATE TAXATION · Part G. GROSS RECEIPTS AND MIXED BEVERAGE TAXES · Ch. 181. CEMENT PRODUCTION TAX · Art. C. ENFORCEMENT

Statute text

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(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.

Legislative history

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