Tex. Tax Code Section 111.011
Tax Collections and Reports by Businesses; Enforcement of Duties


(a)

If a person engaged in a business the operation of which involves the receipt, collection, or withholding of a tax imposed by this title fails to file a report or pay the tax as required by this title, the attorney general may bring suit for an injunction prohibiting the person from continuing in that business until the report is filed and the tax is paid.

(b)

If a person engaged in business the operation of which involves the receipt, collection, or withholding of a tax imposed by this title receives, collects, or withholds more tax than is authorized by law to be received, collected, or withheld or if the person receives, collects, or withholds money from any other person under a claim or representation that the receipt, collection, or withholding is a tax imposed by this title or other law and the amount received, collected, or withheld is not a tax authorized by law, and the person does not voluntarily comply with the notice set forth in Subsection (c) herein, the attorney general shall bring suit for an injunction prohibiting the person from the wrongful receipt, collection, or withholding of the tax or alleged tax.

(c)

Prior to filing suit for an injunction, the attorney general shall send written notice by certified mail requesting that the person shall cease any wrongful collections of taxes allowing 15 days for compliance from the date of notice.

(d)

The venue for a suit under this section is in Travis County.
Acts 1981, 67th Leg., p. 1503, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1985, 69th Leg., ch. 177, Sec. 1, eff. Sept. 1, 1985.

Source: Section 111.011 — Tax Collections and Reports by Businesses; Enforcement of Duties, https://statutes.­capitol.­texas.­gov/Docs/TX/htm/TX.­111.­htm#111.­011 (accessed Jun. 5, 2024).

111.001
Comptroller to Collect Taxes
111.002
Comptroller’s Rules
111.003
Comptroller’s Investigations
111.004
Power to Examine Records and Persons
111.005
Governmental Entities to Cooperate
111.006
Confidentiality of Information
111.007
Criminal Penalties for Disclosing Federal Tax Information
111.008
Deficiency Determination
111.009
Redetermination
111.010
Suit to Recover Taxes
111.011
Tax Collections and Reports by Businesses
111.012
Security for the Payment of Taxes
111.013
Evidence: Tax Claims
111.014
Evidence: Copies of Graphic Matter
111.015
Remedies Cumulative
111.016
Payment to the State of Tax Collections
111.017
Seizure and Sale of Property
111.018
Notice of Sale of Seized Property
111.019
Sale of Seized Property
111.020
Tax Collection on Termination of Business
111.0021
Application to Other Taxes and Fees
111.021
Notice to Holders of and Levy Upon Assets Belonging to Delinquent
111.0022
Application to Other Laws Administered by Comptroller
111.022
Jeopardy Determination
111.023
Written Authorization
111.024
Liability in Fraudulent Transfers
111.025
Delinquent Taxpayer Financial Records
111.0034
Advanced Database System for Audits
111.0035
Advanced Database System for Tax Collections
111.0036
Out-of-state Audits
111.0041
Records
111.0042
Sampling in Auditing
111.0043
General Audit and Prehearing Powers
111.0044
Special Procedures for Third-party Orders and Subpoenas
111.0045
Use of Outside Personnel
111.0046
Permit or License
111.0047
Suspension and Revocation of Permit or License
111.0048
Reissued or New Permit or License After Revocation or Suspension
111.0049
Appeals
111.051
Reports and Payments
111.052
Form of Report
111.053
Filing Dates: Weekends and Holidays
111.054
Timely Filing: Mail Delivery
111.055
Timely Filing: Diligence
111.057
Extension for Filing Report
111.058
Filing Extension Because of Natural Disaster
111.059
Oath Not Required
111.060
Interest on Delinquent Tax
111.061
Penalty on Delinquent Tax or Tax Reports
111.062
Acceptance of Credit Cards for Payment of Certain Taxes and Fees
111.063
Penalty for Failure to Use Electronic Transfers and Filings
111.064
Interest on Refund or Credit
111.0075
Provision of Information Relating to Tax Audits
111.0081
When Payment Is Required
111.101
Settlement
111.0102
Suit Challenging Collection Action
111.102
Settlement on Redetermination
111.103
Settlement of Penalty and Interest Only
111.104
Refunds
111.105
Tax Refund: Hearing
111.106
Tax Refund: Notice of Intent to Bypass Hearing
111.107
When Refund or Credit Is Permitted
111.108
Recovery of Refund or Credit
111.109
Tax Refund for Wages Paid to Employee Receiving Aid to Families with Dependent Children
111.110
Tax Credit for Real Property Contributed to an Institution of Higher Education
111.201
Assessment Limitation
111.202
Suit Limitation
111.203
Agreements to Extend Period of Limitation
111.204
Beginning of Period of Limitation
111.205
Exception to Assessment Limitation
111.206
Exception to Limitation: Determination Resulting from Administrative Proceeding
111.207
Tolling of Limitation Period
111.251
Assignment on Payment by Third Person
111.252
Notice to Taxpayer
111.253
Venue for Enforcement of Assigned Claims
111.254
Reassignment
111.255
Recording of Assignment
111.351
Wireless Equipment for Auditors
111.352
Computer and Wireless Equipment for Enforcement Staff
111.353
Advanced Scanners for Field Offices
111.00452
Employment of Investigators
111.00455
Contested Cases Conducted by State Office of Administrative Hearings
111.00457
Information Relating to Other Permit or License Requirements
111.0511
Restricted or Conditional Payments to Comptroller Prohibited
111.0611
Personal Liability for Fraudulent Tax Evasion
111.0625
Electronic Transfer of Certain Payments
111.0626
Electronic Filing of Certain Reports
111.1042
Tax Refund: Informal Review
111.2051
Assessment When Refund Claimed

Accessed:
Jun. 5, 2024

§ 111.011’s source at texas​.gov