Texas Statutes
Chapter 111 - Collection Procedures
Subchapter A. Collection Duties and Powers

Section 111.001. Comptroller to Collect Taxes - Sec. 111.001. COMPTROLLER TO COLLECT TAXES. The comptroller shall collect...

Section 111.002. Comptroller's Rules; Compliance; Forfeiture - Sec. 111.002. COMPTROLLER'S RULES; COMPLIANCE; FORFEITURE. (a) The comptroller may...

Section 111.0021. Application to Other Taxes and Fees - Sec. 111.0021. APPLICATION TO OTHER TAXES AND FEES. This chapter...

Section 111.0022. Application to Other Laws Administered by Comptroller - Sec. 111.0022. APPLICATION TO OTHER LAWS ADMINISTERED BY COMPTROLLER. This...

Section 111.0023. - Sec. 111.0023. Definition of Individual. For purposes of this title,...

Section 111.003. Comptroller's Investigations - Sec. 111.003. COMPTROLLER'S INVESTIGATIONS. (a) On the governor's request, the...

Section 111.0034. Advanced Database System for Audits - Sec. 111.0034. ADVANCED DATABASE SYSTEM FOR AUDITS. (a) The comptroller...

Section 111.0035. Advanced Database System for Tax Collections - Sec. 111.0035. ADVANCED DATABASE SYSTEM FOR TAX COLLECTIONS. (a) The...

Section 111.0036. Out-of-State Audits - Sec. 111.0036. OUT-OF-STATE AUDITS. (a) The comptroller may contract with...

Section 111.004. Power to Examine Records and Persons - Sec. 111.004. POWER TO EXAMINE RECORDS AND PERSONS. (a) For...

Section 111.0041. Records; Burden to Produce and Substantiate Claims - Sec. 111.0041. RECORDS; BURDEN TO PRODUCE AND SUBSTANTIATE CLAIMS. (a)...

Section 111.0042. Sampling in Auditing; Projecting Assessments - Sec. 111.0042. SAMPLING IN AUDITING; PROJECTING ASSESSMENTS. (a) Repealed by...

Section 111.0043. General Audit and Prehearing Powers - Sec. 111.0043. GENERAL AUDIT AND PREHEARING POWERS. (a) In this...

Section 111.0044. Special Procedures for Third-Party Orders and Subpoenas - Sec. 111.0044. SPECIAL PROCEDURES FOR THIRD-PARTY ORDERS AND SUBPOENAS. (a)...

Section 111.0045. Use of Outside Personnel; Delegation of Powers - Sec. 111.0045. USE OF OUTSIDE PERSONNEL; DELEGATION OF POWERS. (a)...

Section 111.00452. Employment of Investigators - Sec. 111.00452. EMPLOYMENT OF INVESTIGATORS. (a) In addition to the...

Section 111.00455. Contested Cases Conducted by State Office of Administrative Hearings - Sec. 111.00455. CONTESTED CASES CONDUCTED BY STATE OFFICE OF ADMINISTRATIVE...

Section 111.00457. Information Relating to Other Permit or License Requirements - Sec. 111.00457. INFORMATION RELATING TO OTHER PERMIT OR LICENSE REQUIREMENTS....

Section 111.0046. Permit or License - Sec. 111.0046. PERMIT OR LICENSE. (a) The comptroller shall refuse...

Section 111.0047. Suspension and Revocation of Permit or License - Sec. 111.0047. SUSPENSION AND REVOCATION OF PERMIT OR LICENSE. (a)...

Section 111.0048. Reissued or New Permit or License After Revocation or Suspension - Sec. 111.0048. REISSUED OR NEW PERMIT OR LICENSE AFTER REVOCATION...

Section 111.0049. Appeals - Sec. 111.0049. APPEALS. A taxpayer may appeal the revocation or...

Section 111.005. Governmental Entities to Cooperate - Sec. 111.005. GOVERNMENTAL ENTITIES TO COOPERATE. Each department, officer, and...

Section 111.006. Confidentiality of Information - Sec. 111.006. CONFIDENTIALITY OF INFORMATION. (a) The following matter is...

Section 111.007. Criminal Penalties for Disclosing Federal Tax Information - Sec. 111.007. CRIMINAL PENALTIES FOR DISCLOSING FEDERAL TAX INFORMATION. (a)...

Section 111.0075. Provision of Information Relating to Tax Audits - Sec. 111.0075. PROVISION OF INFORMATION RELATING TO TAX AUDITS. (a)...

Section 111.008. Deficiency Determination - Sec. 111.008. DEFICIENCY DETERMINATION. (a) If the comptroller is not...

Section 111.0081. When Payment Is Required - Sec. 111.0081. WHEN PAYMENT IS REQUIRED. (a) Except as provided...

Section 111.009. Redetermination - Sec. 111.009. REDETERMINATION. (a) A person having a direct interest...

Section 111.010. Suit to Recover Taxes - Sec. 111.010. SUIT TO RECOVER TAXES. (a) The attorney general...

Section 111.0102. Suit Challenging Collection Action - Sec. 111.0102. SUIT CHALLENGING COLLECTION ACTION. Venue for and jurisdiction...

Section 111.011. Tax Collections and Reports by Businesses; Enforcement of Duties - Sec. 111.011. TAX COLLECTIONS AND REPORTS BY BUSINESSES; ENFORCEMENT OF...

Section 111.012. Security for the Payment of Taxes - Sec. 111.012. SECURITY FOR THE PAYMENT OF TAXES. (a) If...

Section 111.013. Evidence: Tax Claims - Sec. 111.013. EVIDENCE: TAX CLAIMS. (a) In a suit involving...

Section 111.014. Evidence: Copies of Graphic Matter - Sec. 111.014. EVIDENCE: COPIES OF GRAPHIC MATTER. (a) A copy...

Section 111.015. Remedies Cumulative - Sec. 111.015. REMEDIES CUMULATIVE. The rights, powers, remedies, liens, and...

Section 111.016. Payment to the State of Tax Collections - Sec. 111.016. PAYMENT TO THE STATE OF TAX COLLECTIONS. (a)...

Section 111.017. Seizure and Sale of Property - Sec. 111.017. SEIZURE AND SALE OF PROPERTY. (a) Before the...

Section 111.018. Notice of Sale of Seized Property - Sec. 111.018. NOTICE OF SALE OF SEIZED PROPERTY. (a) The...

Section 111.019. Sale of Seized Property; Disposition of Proceeds - Sec. 111.019. SALE OF SEIZED PROPERTY; DISPOSITION OF PROCEEDS. (a)...

Section 111.020. Tax Collection on Termination of Business - Sec. 111.020. TAX COLLECTION ON TERMINATION OF BUSINESS. (a) If...

Section 111.021. Notice to Holders of and Levy Upon Assets Belonging to Delinquent - Sec. 111.021. NOTICE TO HOLDERS OF AND LEVY UPON ASSETS...

Section 111.022. Jeopardy Determination - Sec. 111.022. JEOPARDY DETERMINATION. (a) If the comptroller believes that...

Section 111.023. Written Authorization - Sec. 111.023. WRITTEN AUTHORIZATION. (a) The comptroller may require that...

Section 111.024. Liability in Fraudulent Transfers - Sec. 111.024. LIABILITY IN FRAUDULENT TRANSFERS. (a) A person who...

Section 111.025. Delinquent Taxpayer Financial Records - Sec. 111.025. DELINQUENT TAXPAYER FINANCIAL RECORDS. (a) In this section:...