Tex. Tax Code § 322.206
This is the official text of Tex. Tax Code § 322.206, part of Texas’s Tax Code — governs state and local taxation.
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§ 322.206. SUITS FOR TAX COLLECTION.
Official statutory text
(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.
(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.
Status: in_force · Read it on the official government site
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