Sec. 202.304. SUIT FOR TAXES; SWORN DENIAL. Rule 185, Texas Rules of Civil Procedure, applies to a suit by the attorney general for taxes imposed by this chapter if:
(1) the attorney general files as an exhibit a report or audit of the taxpayer; and
(2) the exhibit is supported by the comptroller's affidavit that the taxes shown to be due are past due and unpaid and that all payments and credits have been allowed.
Acts 1981, 67th Leg., p. 1742, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Structure Texas Statutes
Chapter 202 - Oil Production Tax
Section 202.301. Delinquent Taxes: Penalty
Section 202.303. Forced Sale by Officer
Section 202.304. Suit for Taxes; Sworn Denial
Section 202.305. Unlawful Removal of Oil
Section 202.306. Inspector Has Free Access
Section 202.307. Incomplete Records or Reports; Concealing Property Under Lien; Penalty