Tex. Tax Code § 151.603 · Subchapter K. PROCEDURES FOR COLLECTION OF DELINQUENT TAXES
EVIDENCE: COMPTROLLER'S CERTIFICATE.
Verbatim from the official edition
Text — Current through the 89th 2nd Called Legislative Session, 2025
In an action brought under this subchapter a certificate of the comptroller showing the delinquency is prima facie evidence of the determination of the tax or the amount of the tax, of the amount of penalties and interest stated, of the delinquency of the amounts stated, and of the compliance of the comptroller with this chapter in computing and determining the amounts due.
Notes and commentary — not statutory text
History
Acts 1981, 67th Leg., p. 1579, 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 09eb1b16780feaa622d01d08ffd4e3da40efd5a23c07cbd5225a0b66e0285777
- 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
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.