Sec. 151.515. PROCEEDINGS AGAINST CONSUMER. This chapter does not prohibit the comptroller from proceeding against a consumer for an amount of tax that the consumer should have paid but failed to pay.
Acts 1981, 67th Leg., p. 1578, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Structure Texas Statutes
Subtitle E - Sales, Excise, and Use Taxes
Chapter 151 - Limited Sales, Excise, and Use Tax
Subchapter J. Tax Determinations
Section 151.501. Determination After the Filing of a Report
Section 151.503. Determination if No Report Filed
Section 151.504. Determination When a Business Is Discontinued
Section 151.505. When Determination Becomes Final
Section 151.507. Limitations on Determination
Section 151.509. Petition for Redetermination
Section 151.510. Hearing on Redetermination