Texas Tax Code

§ 322.202 — COMPTROLLER'S REPORTING DUTIES

TX § 322.202Title 3. LOCAL TAXATION · Part C. LOCAL SALES AND USE TAXES · Ch. 322. SALES AND USE TAXES FOR SPECIAL PURPOSE TAXING AUTHORITIES · Art. C. ADMINISTRATION OF TAXES

Statute text

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(a)The comptroller shall report to a taxing entity on the entity's sales and use taxes by making substantially the same reports that are required to be made by the comptroller to a municipality under Sections 321.302(a), (b), and (c).

(b)The comptroller shall send to a taxing entity by United States certified or registered mail a notice of each person who is delinquent in the payment of the entity's sales and use taxes and shall send to the attorney general a copy of the notice. A notice sent under this subsection is a certification of the amount of tax owed and is prima facie evidence of a determination of that amount and of its delinquency.

Legislative history

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