Texas Tax Code

§ 322.205 — SEIZURE AND SALE OF PROPERTY

TX § 322.205Title 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)If the comptroller lawfully seizes property for the payment of the taxes imposed under Chapter 151 and the property owner is delinquent in the payment of taxes under this chapter, the comptroller shall sell sufficient property to pay the delinquent taxes and penalties under this chapter, Chapter 151, and Chapter 321.

(b)The proceeds of the sale of seized property shall first be applied to the payment of amounts due the state, then to the payments of amounts due a municipality under Chapter 321, and the remainder, if any, to the payment of amounts due to the taxing entity to which the taxes are due.

Legislative history

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