Texas Statutes (Last Updated: January 4, 2014) |
TAX CODE |
Title 2. STATE TAXATION |
Subtitle G. GROSS RECEIPTS TAXES |
Chapter 181. CEMENT PRODUCTION TAX |
Subchapter C. ENFORCEMENT |
Sec. 181.103. PROHIBITION ON DELINQUENT TAXPAYER; INJUNCTION
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(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.
Acts 1981, 67th Leg., p. 1712, ch. 389, Sec. 1, eff. Jan. 1, 1982.