Texas Tax Code - TAX § 111.013. Evidence: Tax Claims

(a) In a suit involving the establishment or collection of a tax imposed under Title 2 or 3  1 of this code, a certificate of the comptroller that shows a delinquency is prima facie evidence of:

(b) The defendant may not deny a claim for taxes, penalties, or interest unless the defendant timely files a sworn written denial that specifically identifies the taxes, penalties, and interest the defendant asserts are not due and the amounts of tax, penalties, and interest that are not due.