{"data":{"id":"us-tx/tex.-tax-code-151.602","jurisdiction":"us-tx","citation":"Tex. Tax Code § 151.602","heading":"VENUE.","body":"A suit brought under this subchapter against a taxpayer in a court of this state may be filed and heard in the county where the person owing the tax resides or has a place of business or in Travis County.\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#151.602","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"37a0dfae8f91ca396945f49ba79050b40f9423d9d5d6ba285dd047a7bb492f49","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-151.601","next":"us-tx/tex.-tax-code-151.603"},"notice":"GroundRules: Original legal text. Not legal advice."}