Sec. 111.011. TAX COLLECTIONS AND REPORTS BY BUSINESSES; ENFORCEMENT OF DUTIES. (a) If a person engaged in a business the operation of which involves the receipt, collection, or withholding of a tax imposed by this title fails to file a report or pay the tax as required by this title, the attorney general may bring suit for an injunction prohibiting the person from continuing in that business until the report is filed and the tax is paid.
(b) If a person engaged in business the operation of which involves the receipt, collection, or withholding of a tax imposed by this title receives, collects, or withholds more tax than is authorized by law to be received, collected, or withheld or if the person receives, collects, or withholds money from any other person under a claim or representation that the receipt, collection, or withholding is a tax imposed by this title or other law and the amount received, collected, or withheld is not a tax authorized by law, and the person does not voluntarily comply with the notice set forth in Subsection (c) herein, the attorney general shall bring suit for an injunction prohibiting the person from the wrongful receipt, collection, or withholding of the tax or alleged tax.
(c) Prior to filing suit for an injunction, the attorney general shall send written notice by certified mail requesting that the person shall cease any wrongful collections of taxes allowing 15 days for compliance from the date of notice.
(d) The venue for a suit under this section is in Travis County.
Acts 1981, 67th Leg., p. 1503, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1985, 69th Leg., ch. 177, Sec. 1, eff. Sept. 1, 1985.
Structure Texas Statutes
Subtitle B - Enforcement and Collection
Chapter 111 - Collection Procedures
Subchapter A. Collection Duties and Powers
Section 111.001. Comptroller to Collect Taxes
Section 111.002. Comptroller's Rules; Compliance; Forfeiture
Section 111.0021. Application to Other Taxes and Fees
Section 111.0022. Application to Other Laws Administered by Comptroller
Section 111.003. Comptroller's Investigations
Section 111.0034. Advanced Database System for Audits
Section 111.0035. Advanced Database System for Tax Collections
Section 111.0036. Out-of-State Audits
Section 111.004. Power to Examine Records and Persons
Section 111.0041. Records; Burden to Produce and Substantiate Claims
Section 111.0042. Sampling in Auditing; Projecting Assessments
Section 111.0043. General Audit and Prehearing Powers
Section 111.0044. Special Procedures for Third-Party Orders and Subpoenas
Section 111.0045. Use of Outside Personnel; Delegation of Powers
Section 111.00452. Employment of Investigators
Section 111.00455. Contested Cases Conducted by State Office of Administrative Hearings
Section 111.00457. Information Relating to Other Permit or License Requirements
Section 111.0046. Permit or License
Section 111.0047. Suspension and Revocation of Permit or License
Section 111.0048. Reissued or New Permit or License After Revocation or Suspension
Section 111.005. Governmental Entities to Cooperate
Section 111.006. Confidentiality of Information
Section 111.007. Criminal Penalties for Disclosing Federal Tax Information
Section 111.0075. Provision of Information Relating to Tax Audits
Section 111.008. Deficiency Determination
Section 111.0081. When Payment Is Required
Section 111.009. Redetermination
Section 111.010. Suit to Recover Taxes
Section 111.0102. Suit Challenging Collection Action
Section 111.011. Tax Collections and Reports by Businesses; Enforcement of Duties
Section 111.012. Security for the Payment of Taxes
Section 111.013. Evidence: Tax Claims
Section 111.014. Evidence: Copies of Graphic Matter
Section 111.015. Remedies Cumulative
Section 111.016. Payment to the State of Tax Collections
Section 111.017. Seizure and Sale of Property
Section 111.018. Notice of Sale of Seized Property
Section 111.019. Sale of Seized Property; Disposition of Proceeds
Section 111.020. Tax Collection on Termination of Business
Section 111.021. Notice to Holders of and Levy Upon Assets Belonging to Delinquent
Section 111.022. Jeopardy Determination
Section 111.023. Written Authorization