Tex. Tax Code § 151.262 · Subchapter G. SELLER'S AND RETAILER'S SECURITY
SUITS BY ATTORNEY GENERAL.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) The attorney general may file suit for an injunction prohibiting a person from engaging in the business of selling taxable items subject to the taxes imposed by this chapter if the person engages in that business and does not have a valid permit or retailer's registration issued to him by the comptroller for each place of business.
(b) The attorney general shall bring suit against a person whose name is certified to him under Section 151.259(b) of this code, the person's sureties, or both, to collect the amount of delinquent tax due.
(c) The attorney general may bring suit on a surety bond against the sureties without making the person who is the principal obligor a party to the suit.
(d) Venue for a suit under this section is in Travis County.
Notes and commentary — not statutory text
History
Acts 1981, 67th Leg., p. 1558, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.151.htm
- Text hash
- sha256 694cb052a885df2117d85aa66c2db238ab5a346d3133c8b9adbdb32cb99b39dc
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
This section cites
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Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.