Texas · Through 89th 2nd Called Legislative Session, 2025

Tex. Tax Code § 181.103: PROHIBITION ON DELINQUENT TAXPAYER; INJUNCTION.

Where this section sits in the code

TAX CODE
TITLE 2. STATE TAXATION
SUBTITLE G. GROSS RECEIPTS AND MIXED BEVERAGE TAXES
CHAPTER 181. CEMENT PRODUCTION TAX
SUBCHAPTER C. ENFORCEMENT

(a) A person who is delinquent in the payment of the tax imposed by this chapter may not engage in an activity or participate in a transaction for which the person is taxed by this chapter.

(b) The attorney general may sue in Travis County or another county having venue to enjoin a person from violating this section.

Acts 1981, 67th Leg., p. 1712, ch. 389, Sec. 1, eff. Jan. 1, 1982.

Collected 2026-08-27T01:47:41Z. Source file · JSON

Browse this collection