Texas Statutes (Last Updated: January 4, 2014) |
TAX CODE |
Title 3. LOCAL TAXATION |
Subtitle C. LOCAL SALES AND USE TAXES |
Chapter 322. SALES AND USE TAXES FOR SPECIAL PURPOSE TAXING AUTHORITIES |
Subchapter C. ADMINISTRATION OF TAXES |
Sec. 322.208. JUDGMENTS IN SUIT
Latest version.
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(a) A judgment in a suit under Section 322.206(b) for or against a taxpayer does not affect a claim against the taxpayer by a municipality or the state unless the state is party to the suit.
(b) A taxing entity shall abstract a copy of each final judgment for taxes imposed under this chapter in a case in which the state is not a party and shall send to the comptroller a copy of the judgment and the abstract.
(c) A taxing entity shall by execution collect the taxes awarded to it in each judgment received by it and is responsible for the renewal of the judgment before its expiration.
(d) The taxing entity shall notify the comptroller by certified mail of the amount of any taxes collected on the judgment.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.