Texas Tax Code
§ 323.310 — DISAPPROVAL OF COUNTY SUIT
TX § 323.310Title 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
View on source(a)The comptroller or the attorney general may disapprove of the institution of a suit by a county under Section 323.309(b) if:
(1)negotiations between the state and the taxpayer are being conducted for the purpose of the collection of delinquent taxes owed to the state and the county seeking to bring suit;
(2)the taxpayer owes substantial taxes to the state and there is a reasonable possibility that the taxpayer may be unable to pay the total amount owed;
(3)the state will bring suit against the taxpayer for all taxes due under Chapter 151 and this chapter; or
(4)the suit involves a critical legal question relating to the interpretation of state law or a provision of the Texas or United States constitution in which the state has an overriding interest.
(b)A notice of disapproval to a county must be in writing and give the reason for the determination by the comptroller or attorney general.
…
Legislative history
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.