Tex. Tax Code § 181.103

This is the official text of Tex. Tax Code § 181.103, part of Texas’s Tax Code — governs state and local taxation.

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§ 181.103. PROHIBITION ON DELINQUENT TAXPAYER; INJUNCTION.

Official statutory text

(a) A person who is delinquent in the payment of the tax imposed by this chapter may not engage in an activity or participate in a transaction for which the person is taxed by this chapter.

(b) The attorney general may sue in Travis County or another county having venue to enjoin a person from violating this section.

Status: in_force · Read it on the official government site

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