{"data":{"id":"us-tx/tex.-tax-code-322.202","jurisdiction":"us-tx","citation":"Tex. Tax Code § 322.202","heading":"COMPTROLLER'S REPORTING DUTIES.","body":"(a) The comptroller shall report to a taxing entity on the entity's sales and use taxes by making substantially the same reports that are required to be made by the comptroller to a municipality under Sections 321.302(a), (b), and (c).\n(b) The comptroller shall send to a taxing entity by United States certified or registered mail a notice of each person who is delinquent in the payment of the entity's sales and use taxes and shall send to the attorney general a copy of the notice. A notice sent under this subsection is a certification of the amount of tax owed and is prima facie evidence of a determination of that amount and of its delinquency.\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 322. SALES AND USE TAXES FOR SPECIAL PURPOSE TAXING AUTHORITIES","SUBCHAPTER C. ADMINISTRATION OF TAXES"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.322.htm#322.202","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"e59482e1fc0b90b9b42e4196b8e4adc9825a49cf39d2bb03248a3b427a52fabf","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-322.201","next":"us-tx/tex.-tax-code-322.2022"},"notice":"GroundRules: Original legal text. Not legal advice."}