Tex. Tax Code § 171.351: VENUE OF SUIT TO ENFORCE CHAPTER.
Where this section sits in the code
- TAX CODE
- TITLE 2. STATE TAXATION
- SUBTITLE F. FRANCHISE TAX; CREDITS
- CHAPTER 171. FRANCHISE TAX
- SUBCHAPTER H. ENFORCEMENT
Venue of a civil suit against a taxable entity to enforce this chapter is either in a county where the taxable entity's principal office is located according to its charter or certificate of authority or in Travis County.
Acts 1981, 67th Leg., p. 1708, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Amended by:
Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3), Sec. 10, eff. January 1, 2008.
Collected 2026-08-27T01:47:41Z. Source file · JSON