Tex. Tax Code Section 322.202
Comptroller’s Reporting Duties

(a)

The comptroller shall report to a taxing entity on the entity’s sales and use taxes by making substantially the same reports that are required to be made by the comptroller to a municipality under Sections 321.302 (Comptroller’s Reporting Duties)(a), (b), and (c).

(b)

The comptroller shall send to a taxing entity by United States certified or registered mail a notice of each person who is delinquent in the payment of the entity’s sales and use taxes and shall send to the attorney general a copy of the notice. A notice sent under this subsection is a certification of the amount of tax owed and is prima facie evidence of a determination of that amount and of its delinquency.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.

Source: Section 322.202 — Comptroller's Reporting Duties, https://statutes.­capitol.­texas.­gov/Docs/TX/htm/TX.­322.­htm#322.­202 (accessed Jun. 5, 2024).

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Accessed:
Jun. 5, 2024

§ 322.202’s source at texas​.gov