Tex. Codes » Tax Code · TITLE 2. STATE TAXATION · SUBTITLE E. SALES, EXCISE, AND USE TAXES · CHAPTER 151. LIMITED SALES, EXCISE, AND USE TAX
Texas Codes

Tex. Tax Code § 151.262 (2026)

Suits By Attorney General

✓ current as of May 2026
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Sec. 151.262. SUITS BY ATTORNEY GENERAL. (a) The attorney general may file suit for an injunction prohibiting a person from engaging in the business of selling taxable items subject to the taxes imposed by this chapter if the person engages in that business and does not have a valid permit or retailer's registration issued to him by the comptroller for each place of business.

(b) The attorney general shall bring suit against a person whose name is certified to him under Section 151.259(b) of this code, the person's sureties, or both, to collect the amount of delinquent tax due.

(c) The attorney general may bring suit on a surety bond against the sureties without making the person who is the principal obligor a party to the suit.

(d) Venue for a suit under this section is in Travis County.

Acts 1981, 67th Leg., p. 1558, ch. 389, Sec. 1, eff. Jan. 1, 1982.

SUBCHAPTER H. EXEMPTIONS


Notes of Decisions
Cited in 1 case, 1994–1994 · leading case: R Commc'ns, Inc. v. Sharp, 875 S.W.2d 314 (Tex. 1994).
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R Commc'ns, Inc. v. Sharp, 875 S.W.2d 314 (Tex. 1994). “See TexTax Code § 151.262(a). Finally, by holding a purchaser of the taxpayer’s business personally liable for the taxes if they are not withheld from the purchase price, section 111.”
— Tex. Tax Code § 151.262(a) — 1 case
R Commc'ns, Inc. v. Sharp, 875 S.W.2d 314 (Tex. 1994). “See TexTax Code § 151.262(a). Finally, by holding a purchaser of the taxpayer’s business personally liable for the taxes if they are not withheld from the purchase price, section 111.”
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