Tex. Tax Code Section 201.304
Suit for Taxes; Sworn Denial

Rule 185, Texas Rules of Civil Procedure, applies to a suit by the attorney general for taxes imposed by this chapter if:

(1)

the attorney general files as an exhibit a report or audit of the taxpayer; and

(2)

the exhibit is supported by the comptroller’s affidavit that the taxes shown to be due are past due and unpaid and that all payments and credits have been allowed.

Acts 1981, 67th Leg., p. 1733, ch. 389, Sec. 1, eff. Jan. 1, 1982.

Source: Section 201.304 — Suit for Taxes; Sworn Denial, https://statutes.capitol.texas.gov/Docs/TX/htm/TX.201.htm#201.304 (accessed Apr. 20, 2024).

201.001
Definitions 201.002
Measurement of Volume of Gas 201.051
Tax Imposed 201.052
Rate of Tax 201.053
Gas Not Taxed 201.054
Tax on Liquid Hydrocarbons 201.055
Tax on Condensate 201.057
Temporary Exemption or Tax Reduction for Certain High-cost Gas 201.058
Tax Exemptions 201.059
Credits for Qualifying Low-producing Wells 201.060
Exemption of Gas Incidentally Produced in Association with the Production of Geothermal Energy 201.061
Exemption for Gas Produced that Would Otherwise Have Been Vented or Flared 201.101
Market Value 201.102
Cash Sales 201.103
Value if Consideration Includes Extracts 201.104
Returned Cycle Gas 201.105
Value of Liquid Hydrocarbons Other than Condensate 201.106
Value of Condensate 201.151
Producer’s Records 201.152
Purchaser’s Records 201.201
Tax Due 201.202
Payment of Tax 201.203
Producer’s Report 201.204
First Purchaser to Pay Tax 201.205
Tax Borne Ratably 201.206
Transfer of Ownership 201.207
Determination of Overpaid Amounts 201.251
Liability of Producer and Purchaser 201.252
Producer’s Remedy 201.301
Investigations 201.302
Audits 201.303
Tax Lien 201.304
Suit for Taxes 201.351
Delinquent Tax 201.352
Unlawful Removal of Gas 201.353
Incomplete Records or Reports 201.354
Collection of Civil Penalty 201.355
General Penalty 201.401
Occupation Tax 201.402
Penalty Collected for Audits or Investigations 201.403
Tax Set Aside 201.404
Allocation of Revenue 201.2035
First Purchaser’s Report 201.2041
Producer to Pay Tax on Certain Gas 201.3021
Managed Audits

Accessed:
Apr. 20, 2024

§ 201.304’s source at texas.gov

Stay Connected

Join thousands of people who receive monthly site updates.

Get Legal Help

The State Bar of Texas runs a service for finding an attorney in good standing. Initial consultations are usually free or discounted: Lawyer Referral & Information Service (LRIS)

Committed to Public Service

We will always provide free access to the current law. In addition, we provide special support for non-profit, educational, and government users. Through social entrepreneurship, we’re lowering the cost of legal services and increasing citizen access.

Navigate

California:	Codes
Colorado:	C.R.S.
Nevada:	NRS
New York:	Laws
Oregon:	OAR, ORS
Texas:	Statutes
World:	Rome Statute, International Dictionary

Location: https://texas.public.law/statutes/tex._tax_code_section_201.304

Original Source: Section 201.304 — Suit for Taxes; Sworn Denial, https://statutes.capitol.texas.gov/Docs/TX/htm/TX.201.htm#201.304 (last accessed Apr. 20, 2024).