Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 322.206 - Suits for Tax Collection(a) A taxing entity 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 taxing entity under this chapter.(b) A taxing entity may bring suit for the collection of taxes owed to the taxing entity under this chapter if: (1) the taxes are certified by the comptroller in the notice required by Section 322.202(b);(2) a written notice of the tax delinquency and the entity'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(3) neither the comptroller nor the attorney general disapproves of the suit.Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.