Sec. 111.013. EVIDENCE: TAX CLAIMS. (a) In a suit involving the establishment or collection of a tax imposed under Title 2 or 3 of this code, a certificate of the comptroller that shows a delinquency is prima facie evidence of:
(1) the stated tax or amount of the tax, after all just and lawful offsets, payments, and credits have been allowed;
(2) the stated amount of penalties and interest;
(3) the delinquency of the amounts; and
(4) the compliance of the comptroller with the applicable provisions of this code in computing and determining the amount due.
(b) The defendant may not deny a claim for taxes, penalties, or interest unless the defendant timely files a sworn written denial that specifically identifies the taxes, penalties, and interest the defendant asserts are not due and the amounts of tax, penalties, and interest that are not due.
Acts 1981, 67th Leg., p. 1504, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 705, Sec. 4, eff. Sept. 1, 1991.
Notes of Decisions
Cited in
41
cases (
1 in the last 5 years), 1991–2021 · leading case:
Ayeni v. State, 440 S.W.3d 707 (Tex. App. 2013).
Ayeni v. State, 440 S.W.3d 707 (Tex. App. 2013).
· cites it 5× “Tex. Tax Code Ann. § 111.013 (a) (West 2008).”
Greene v. State, 324 S.W.3d 276 (Tex. App. 2010).
· cites it 2× “Tex. Tax Code Ann. § 111.013 (a) (West 2008).”
State v. Crawford, 262 S.W.3d 532 (Tex. App. 2008).
“” Tex. Tax Code Ann. § 111.013 (a) (West 2008).”
Davis v. State, 846 S.W.2d 564 (Tex. App. 1993).
“Laws 1490, 1504 (Tex.Tax Code § 111.013, since amended). The provision recites: "In a suit involving the establishment or collection of an occupation tax, a claim showing the amount of tax due the state and certified by the comptroller or the chief clerk of the comptroller is…”
N.S. Sportswear, Inc. v. State, 819 S.W.2d 230 (Tex. App. 1991).
“Tex.Tax Code Ann. § 111.013 (1982). If unrebutted, they are sufficient to establish, as a matter of law, the amount of tax the taxpayer owes.”
Parker v. State, 36 S.W.3d 616 (Tex. App. 2001).
“” Tex.Tax Code Ann. § 111.016(a) (West Supp.”
Ghashim v. State, 104 S.W.3d 184 (Tex. App. 2003).
“); see also Tex. Tax Code Ann. § 111.013 (a); Tex.R. Evid.”
State v. Mink, 990 S.W.2d 779 (Tex. App. 1999).
“Mink argues that the Comptroller’s certificates submitted pursuant to Tex. Tax Code Ann. § 111.013 are not sufficient to establish his individual liability for delinquent taxes in the absence of proof of the actual amount of tax money he received or collected.”
Kenneth D. Smartt A/K/A Kenneth Dair Smartt, Jr. v. State (Tex. App. 2021).
· cites it 2× “Smartt argues that the State failed to prove the total amount owed because the State relied on a comptroller’s certificate pursuant to Texas Tax Code section 111.013. The statute provides that “[i]n a suit involving the establishment or collection of a tax imposed under Title 2…”
— Tex. Tax Code § 111.013(a) — 2 cases
Parker v. State, 36 S.W.3d 616 (Tex. App. 2001).
“” Tex.Tax Code Ann. § 111.016(a) (West Supp.”
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