{"data":{"id":"us-tx/tex.-tax-code-321.308","jurisdiction":"us-tx","citation":"Tex. Tax Code § 321.308","heading":"SEIZURE AND SALE OF PROPERTY.","body":"If the comptroller lawfully seizes property for the payment of the taxes imposed under Chapter 151 and the property owner is delinquent in the payment of taxes under this chapter, the comptroller shall sell sufficient property to pay the delinquent taxes and penalties of both taxes. The proceeds of a sale of seized property shall first be applied to the payment of amounts due the state and the remainder, if any, to the amounts due to the municipality to which the taxes are due.\nAdded by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.","path":["TAX CODE","TITLE 3. LOCAL TAXATION","SUBTITLE C. LOCAL SALES AND USE TAXES","CHAPTER 321. MUNICIPAL SALES AND USE TAX ACT","SUBCHAPTER D. ADMINISTRATION OF TAXES"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.321.htm#321.308","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"4f4949dbb5a420ce8c8ebf0aab8b994aa0efba3cbc9e59b0f08785f828b0f269","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-321.307","next":"us-tx/tex.-tax-code-321.309"},"notice":"GroundRules: Original legal text. Not legal advice."}