Texas Tax Code

§ 201.354 — COLLECTION OF CIVIL PENALTY

TX § 201.354Title 2. STATE TAXATION · Part I. SEVERANCE TAXES · Ch. 201. GAS PRODUCTION TAX · Art. H. 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.

Legislative history

Acts 1981, 67th Leg., p. 1734, ch. 389, Sec. 1, eff. Jan. 1, 1982.