Sec. 321.309. SUIT FOR TAX COLLECTION. (a) A municipality acting through its attorney may join as a plaintiff in any suit brought by the attorney general to seek a judgment for delinquent taxes and penalties due to the municipality under this chapter.
(b) A municipality may bring suit for the collection of taxes owed to the municipality under this chapter if:
(1) the taxes are certified by the comptroller in the notice required by Section 321.302(d);
(2) a written notice of the tax delinquency and the municipality's intention to bring suit is given by certified mail to the taxpayer, the attorney general, and the comptroller at least 60 days before the suit is filed; and
(3) neither the comptroller nor the attorney general disapproves of the suit.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.
Structure Texas Statutes
Subtitle C - Local Sales and Use Taxes
Chapter 321 - Municipal Sales and Use Tax Act
Subchapter D. Administration of Taxes
Section 321.301. Comptroller to Collect and Administer Taxes
Section 321.302. Comptroller's Reporting Duties
Section 321.3022. Tax Information
Section 321.3025. Disposition of Amount Erroneously Collected
Section 321.303. Sales Tax Permits and Exemption and Resale Certificates
Section 321.304. Discounts for Prepayment and Tax Collection
Section 321.306. Comptroller's Rules
Section 321.307. Delinquent Taxes: Limitations
Section 321.308. Seizure and Sale of Property
Section 321.309. Suit for Tax Collection
Section 321.310. Disapproval of Municipal Suit