Tex. Tax Code § 151.7101 · Subchapter L. PROHIBITED ACTS AND CIVIL AND CRIMINAL PENALTIES
ELECTION OF OFFENSES.
Verbatim from the official edition
Text — Current through the 89th 2nd Called Legislative Session, 2025
If a violation of a criminal provision of this chapter by a taxpayer constitutes another offense under the laws of this state, the state may elect the offense for which it will prosecute the taxpayer.
Notes and commentary — not statutory text
History
Added by Acts 2001, 77th Leg., ch. 442, Sec. 15, eff. Sept. 1, 2001.
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 eb0e796fef611e64524ee9c354ad6fde253338036f62079839946ac0ffdb26a4
- 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.