Texas Tax Code

§ 321.309 — SUIT FOR TAX COLLECTION

TX § 321.309Title 3. LOCAL TAXATION · Part C. LOCAL SALES AND USE TAXES · Ch. 321. MUNICIPAL SALES AND USE TAX ACT · Art. D. ADMINISTRATION OF TAXES

Statute text

View on source

(a)A municipality acting through its attorney may join as a plaintiff in any suit brought by the attorney general to seek a judgment for delinquent taxes and penalties due to the municipality under this chapter.

(b)A municipality may bring suit for the collection of taxes owed to the municipality under this chapter if:

(1)the taxes are certified by the comptroller in the notice required by Section 321.302(d);

(2)a written notice of the tax delinquency and the municipality's intention to bring suit is given by certified mail to the taxpayer, the attorney general, and the comptroller at least 60 days before the suit is filed; and

(3)neither the comptroller nor the attorney general disapproves of the suit.

Legislative history

Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.