Sec. 323.308. SEIZURE AND SALE OF PROPERTY. If the comptroller lawfully seizes property for the payment of the taxes imposed under Chapter 151 and the property owner is delinquent in the payment of taxes under this chapter, the comptroller shall sell sufficient property to pay the delinquent taxes and penalties of both taxes. The proceeds of a sale of seized property shall first be applied to the payment of amounts due the state, any remainder to the amounts due to a municipality to which the taxes are due under Chapter 321, and any remainder to the amounts due to a county to which taxes are due.
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 323 - County Sales and Use Tax Act
Subchapter D. Administration of Taxes
Section 323.301. Comptroller to Collect and Administer Taxes
Section 323.302. Comptroller's Reporting Duties
Section 323.3022. Tax Information
Section 323.303. Sales Tax Permits and Exemption and Resale Certificates
Section 323.304. Discounts for Prepayment and Tax Collection
Section 323.306. Comptroller's Rules
Section 323.307. Delinquent Taxes: Limitations
Section 323.308. Seizure and Sale of Property
Section 323.309. Suit for Tax Collection
Section 323.310. Disapproval of County Suit