Texas Tax Code

§ 323.308 — SEIZURE AND SALE OF PROPERTY

TX § 323.308Title 3. LOCAL TAXATION · Part C. LOCAL SALES AND USE TAXES · Ch. 323. COUNTY SALES AND USE TAX ACT · Art. D. ADMINISTRATION OF TAXES

Statute text

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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 of both taxes. The proceeds of a sale of seized property shall first be applied to the payment of amounts due the state, any remainder to the amounts due to a municipality to which the taxes are due under Chapter 321, and any remainder to the amounts due to a county to which taxes are due.

Legislative history

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