Tex. Tax Code § 201.304

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.

Section 201.304 - Suit for Taxes; Sworn Denial

Rule 185, Texas Rules of Civil Procedure, applies to a suit by the attorney general for taxes imposed by this chapter if:

(1) the attorney general files as an exhibit a report or audit of the taxpayer; and

(2) the exhibit is supported by the comptroller's affidavit that the taxes shown to be due are past due and unpaid and that all payments and credits have been allowed.

Tex. Tax Code § 201.304

Acts 1981, 67th Leg., p. 1733, ch. 389, Sec. 1, eff. Jan. 1, 1982.