{"data":{"id":"us-tx/tex.-tax-code-151.601","jurisdiction":"us-tx","citation":"Tex. Tax Code § 151.601","heading":"SUIT.","body":"The comptroller may bring an action in a court of this state, another state, or the United States to collect an amount of the taxes imposed by this chapter that is due and unpaid, including penalties and interest. The action shall be prosecuted by the attorney general.\nActs 1981, 67th Leg., p. 1579, 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 K. PROCEDURES FOR COLLECTION OF DELINQUENT TAXES"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.151.htm#151.601","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"6f5517ea0129e9c1cd74cb04e834a3a6ec63e538467579344eedbea2573ab68d","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-151.515","next":"us-tx/tex.-tax-code-151.602"},"notice":"GroundRules: Original legal text. Not legal advice."}