{"data":{"id":"us-tx/tex.-tax-code-151.515","jurisdiction":"us-tx","citation":"Tex. Tax Code § 151.515","heading":"PROCEEDINGS AGAINST CONSUMER.","body":"This chapter does not prohibit the comptroller from proceeding against a consumer for an amount of tax that the consumer should have paid but failed to pay.\nActs 1981, 67th Leg., p. 1578, ch. 389, Sec. 1, eff. Jan. 1, 1982.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE E. SALES, EXCISE, AND USE TAXES","CHAPTER 151. LIMITED SALES, EXCISE, AND USE TAX","SUBCHAPTER J. TAX DETERMINATIONS"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.151.htm#151.515","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"880debd4c25b526b3b12050f3934e93cfe6e0e64a795b60c5f4d8891c3e6eb41","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-151.514","next":"us-tx/tex.-tax-code-151.601"},"notice":"GroundRules: Original legal text. Not legal advice."}