Tex. Occ. Code Section 2024.101
Applicability of Certain Tax Code Provisions

(a)

Unless inconsistent with this subtitle, Chapters 111 (Collection Procedures) through 113 (Tax Liens), Tax Code, including provisions relating to the assessment of penalties and interest, apply to the collection of the state’s share of a pari-mutuel pool under this subtitle.

(b)

The state’s share of a pari-mutuel pool under this subtitle is treated as if it were a tax for purposes of this section in applying the provisions of the Tax Code described by Subsection (a).

(c)

The comptroller may use any procedure authorized under Title 2, Tax Code, for purposes of collecting the state’s share of a pari-mutuel pool under this subtitle.
Added by Acts 2017, 85th Leg., R.S., Ch. 963 (S.B. 1969), Sec. 1.01, eff. April 1, 2019.

Source: Section 2024.101 — Applicability of Certain Tax Code Provisions, https://statutes.­capitol.­texas.­gov/Docs/OC/htm/OC.­2024.­htm#2024.­101 (accessed May 26, 2025).

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May 26, 2025

§ 2024.101. Applicability of Certain Tax Code Provisions's source at texas​.gov