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Texas Tax Code

§ 182.103 — SUITS

TX § 182.103Title 2. STATE TAXATION · Part G. GROSS RECEIPTS AND MIXED BEVERAGE TAXES · Ch. 182. MISCELLANEOUS GROSS RECEIPTS TAXES · Art. F. PENALTIES

Statute text

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(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.

Legislative history

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