Tex. Tax Code § 151.601
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
The comptroller may bring an action in a court of this state, another state, or the United States to collect an amount of the taxes imposed by this chapter that is due and unpaid, including penalties and interest. The action shall be prosecuted by the attorney general.
Tex. Tax Code § 151.601