Tex. Tax Code § 171.351

This is the official text of Tex. Tax Code § 171.351, part of Texas’s Tax Code — governs state and local taxation.

Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.

§ 171.351. VENUE OF SUIT TO ENFORCE CHAPTER.

Official statutory text

Venue of a civil suit against a taxable entity to enforce this chapter is either in a county where the taxable entity's principal office is located according to its charter or certificate of authority or in Travis County.

Status: in_force · Read it on the official government site

Need a lawyer in Texas?

Find a Texas lawyer
About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.