Texas Statutes (Last Updated: January 4, 2014) |
TAX CODE |
Title 2. STATE TAXATION |
Subtitle E. SALES, EXCISE, AND USE TAXES |
Chapter 162. MOTOR FUEL TAXES |
Subchapter A. GENERAL PROVISIONS |
Sec. 162.013. VENUE OF TAX COLLECTION SUITS
Latest version.
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The venue of a suit, injunction, or other proceeding at law available for the establishment or collection of a claim for delinquent taxes, penalties, or interest accruing under this chapter and the enforcement of the terms and provisions of this chapter is in Travis County or in any other county having venue under existing venue statutes.
Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.