Texas Tax Code

§ 202.304 — SUIT FOR TAXES; SWORN DENIAL

TX § 202.304Title 2. STATE TAXATION · Part I. SEVERANCE TAXES · Ch. 202. OIL PRODUCTION TAX · Art. G. ENFORCEMENT

Statute text

Rule 185, Texas Rules of Civil Procedure, applies to a suit by the attorney general for taxes imposed by this chapter if:

(1)the attorney general files as an exhibit a report or audit of the taxpayer; and

(2)the exhibit is supported by the comptroller's affidavit that the taxes shown to be due are past due and unpaid and that all payments and credits have been allowed.

Legislative history

Acts 1981, 67th Leg., p. 1742, ch. 389, Sec. 1, eff. Jan. 1, 1982.