{"data":{"id":"us-tx/tex.-tax-code-155.027","jurisdiction":"us-tx","citation":"Tex. Tax Code § 155.027","heading":"VENUE.","body":"Venue of a suit for collection of a penalty for late payment of taxes is in Travis County.\nActs 1981, 67th Leg., p. 1669, ch. 389, Sec. 1, eff. Jan. 1, 1982.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE E. SALES, EXCISE, AND USE TAXES","CHAPTER 155. CIGARS AND TOBACCO PRODUCTS TAX","SUBCHAPTER B. IMPOSITION AND RATE OF TAX"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.155.htm#155.027","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"82b6e672080d7f261a77f563353919d4f4c6cc110c8ef0c65e69205d1a016973","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-155.026","next":"us-tx/tex.-tax-code-155.028"},"notice":"GroundRules: Original legal text. Not legal advice."}