Tex. Tax Code § 322.206 · Subchapter C. ADMINISTRATION OF TAXES
SUITS FOR TAX COLLECTION.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) A taxing entity acting through its attorney may join as a plaintiff in any suit brought by the attorney general to seek a judgment for delinquent taxes and penalties due to the taxing entity under this chapter.
(b) A taxing entity may bring suit for the collection of taxes owed to the taxing entity under this chapter if:
(1) the taxes are certified by the comptroller in the notice required by Section 322.202(b);
(2) a written notice of the tax delinquency and the entity's intention to bring suit is given by certified mail to the taxpayer, the attorney general, and the comptroller at least 60 days before the suit is filed; and
(3) neither the comptroller nor the attorney general disapproves of the suit.
Notes and commentary — not statutory text
History
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.322.htm
- Text hash
- sha256 0cacfc02b43810b65b170ae91598e6343433c2dbef9fddf119db9965a690928e
- 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
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