Gavvy: Tax Code, Sec. 181.103. Prohibition On Delinquent Taxpayer; Injunction.

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Sec. 181.103. Prohibition On Delinquent Taxpayer; Injunction.

Sec. 181.103. PROHIBITION ON DELINQUENT TAXPAYER; INJUNCTION. (a) A person who is delinquent in the payment of the tax imposed by this chapter may not engage in an activity or participate in a transaction for which the person is taxed by this chapter.

(b) The attorney general may sue in Travis County or another county having venue to enjoin a person from violating this section.

Acts 1981, 67th Leg., p. 1712, ch. 389, Sec. 1, eff. Jan. 1, 1982.

Gavvy last updated this database on: Sep 6, 2024