Tex. Tax Code Section 322.205
Seizure and Sale of Property

(a)

If the comptroller lawfully seizes property for the payment of the taxes imposed under Chapter 151 (Limited Sales, Excise, and Use Tax) and the property owner is delinquent in the payment of taxes under this chapter, the comptroller shall sell sufficient property to pay the delinquent taxes and penalties under this chapter, Chapter 151 (Limited Sales, Excise, and Use Tax), and Chapter 321 (Municipal Sales and Use Tax Act).

(b)

The proceeds of the sale of seized property shall first be applied to the payment of amounts due the state, then to the payments of amounts due a municipality under Chapter 321 (Municipal Sales and Use Tax Act), and the remainder, if any, to the payment of amounts due to the taxing entity to which the taxes are due.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.

Source: Section 322.205 — Seizure and Sale of Property, https://statutes.­capitol.­texas.­gov/Docs/TX/htm/TX.­322.­htm#322.­205 (accessed Apr. 29, 2024).

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Accessed:
Apr. 29, 2024

§ 322.205’s source at texas​.gov