Tex. Tax Code § 151.603

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 151.603 - Evidence: Comptroller's Certificate

In an action brought under this subchapter a certificate of the comptroller showing the delinquency is prima facie evidence of the determination of the tax or the amount of the tax, of the amount of penalties and interest stated, of the delinquency of the amounts stated, and of the compliance of the comptroller with this chapter in computing and determining the amounts due.

Tex. Tax Code § 151.603

Acts 1981, 67th Leg., p. 1579, ch. 389, Sec. 1, eff. Jan. 1, 1982.