Texas Tax Code - TAX § 111.010. Suit to Recover Taxes
Current as of April 14, 2021 | Updated by FindLaw Staff
Welcome to FindLaw's Cases & Codes, a free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.
(a) The attorney general shall bring suit in the name of the state to recover delinquent state taxes, tax penalties, and interest owed to the state.
(b) This section applies to state taxes imposed by this title or by other laws not included in this title but does not apply to the state ad valorem tax on property.
(c) Venue for and jurisdiction of a suit arising under this section is exclusively conferred upon the district courts of Travis County.
(d) The state is entitled to interest at the rate of 10 percent a year on the amount of a judgment for the state beginning on the day the judgment is signed and ending on the day the judgment is satisfied.
Cite this article: FindLaw.com - Texas Tax Code - TAX § 111.010. Suit to Recover Taxes - last updated April 14, 2021 | https://codes.findlaw.com/tx/tax-code/tax-sect-111-010.html
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
Was this helpful?