Texas Statutes (Last Updated: January 4, 2014) |
TAX CODE |
Title 2. STATE TAXATION |
Subtitle F. FRANCHISE TAX |
Chapter 171. FRANCHISE TAX |
Subchapter H. ENFORCEMENT |
Sec. 171.351. VENUE OF SUIT TO ENFORCE CHAPTER
Latest version.
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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.
Acts 1981, 67th Leg., p. 1708, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by: Acts 2006, 79th Leg., 3rd C.S., Ch. 1 , Sec. 10, eff. January 1, 2008.