{"data":{"id":"us-tx/tex.-tax-code-323.309","jurisdiction":"us-tx","citation":"Tex. Tax Code § 323.309","heading":"SUIT FOR TAX COLLECTION.","body":"(a) A county acting through its attorney may join as a plaintiff in any suit brought by the attorney general to seek a judgment for delinquent taxes and penalties due to the county under this chapter.\n(b) A county may bring suit for the collection of taxes owed to the county under this chapter if:\n(1) the taxes are certified by the comptroller in the notice required by Section 323.302(d);\n(2) a written notice of the tax delinquency and the county's intention to bring suit is given by certified mail to the taxpayer, the attorney general, and the comptroller at least 60 days before the suit is filed; and\n(3) neither the comptroller nor the attorney general disapproves of the suit.\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 323. COUNTY SALES AND USE TAX ACT","SUBCHAPTER D. ADMINISTRATION OF TAXES"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.323.htm#323.309","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"211f9715bbb0bc0cf3575e1e8dde4c7cc6bb95973a720e304cf5db351227dd62","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-323.308","next":"us-tx/tex.-tax-code-323.310"},"notice":"GroundRules: Original legal text. Not legal advice."}