Tex. Tax Code Section 323.310
Disapproval of County Suit

(a)

The comptroller or the attorney general may disapprove of the institution of a suit by a county under Section 323.309 (Suit for Tax Collection)(b) if:

(1)

negotiations between the state and the taxpayer are being conducted for the purpose of the collection of delinquent taxes owed to the state and the county seeking to bring suit;

(2)

the taxpayer owes substantial taxes to the state and there is a reasonable possibility that the taxpayer may be unable to pay the total amount owed;

(3)

the state will bring suit against the taxpayer for all taxes due under Chapter 151 (Limited Sales, Excise, and Use Tax) and this chapter; or

(4)

the suit involves a critical legal question relating to the interpretation of state law or a provision of the Texas or United States constitution in which the state has an overriding interest.

(b)

A notice of disapproval to a county must be in writing and give the reason for the determination by the comptroller or attorney general.

(c)

A disapproval is final and not subject to review.

(d)

Not earlier than one year after the date of a disapproval of the institution of a county collection suit, the county may again proceed as provided by Section 323.309 (Suit for Tax Collection)(b) even though the liability of the taxpayer includes taxes for which the county has previously given notice and the comptroller or attorney general has disapproved of the suit.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.

Source: Section 323.310 — Disapproval of County Suit, https://statutes.­capitol.­texas.­gov/Docs/TX/htm/TX.­323.­htm#323.­310 (accessed Apr. 20, 2024).

323.001
Short Title 323.002
Definitions 323.003
Other Portions of Tax Applicable 323.101
Tax Authorized 323.102
Effective Dates: New Tax, Tax Repeal 323.103
Sales Tax 323.104
Use Tax 323.105
Crime Control District Tax 323.201
Computation of Sales Taxes 323.202
Method of Reporting: Retailers Having Sales Below Taxable Amount 323.203
Consummation of Sale 323.204
Computation of Use Tax 323.205
Use Tax: County in Which Use Occurs 323.206
County Tax Inapplicable When No State Tax 323.207
State Exemptions Applicable 323.208
Telecommunications Exemption 323.209
Transition Exemption 323.301
Comptroller to Collect and Administer Taxes 323.302
Comptroller’s Reporting Duties 323.303
Sales Tax Permits and Exemption and Resale Certificates 323.304
Discounts for Prepayment and Tax Collection 323.305
Penalties 323.306
Comptroller’s Rules 323.307
Delinquent Taxes: Limitations 323.308
Seizure and Sale of Property 323.309
Suit for Tax Collection 323.310
Disapproval of County Suit 323.311
Judgments in County Suit 323.312
Retention of Certain County Sales Taxes 323.401
Calling of Election 323.402
Deadlines After Petition 323.403
Time of Election 323.404
Ballot Wording 323.405
Official Results of Election 323.406
Frequency of Election 323.407
Election Contest: Notice 323.408
Election Contest: Delayed Effective Date 323.501
Trust Account 323.502
Distribution of Trust Funds 323.503
State’s Share 323.504
Amounts Retained in Trust Account 323.505
Use of Tax Revenue 323.510
Reallocation of County or Local Governmental Entity Tax Revenue 323.3022
Tax Information 323.5041
Interest on Tax Revenue
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Accessed:
Apr. 20, 2024

§ 323.310’s source at texas​.gov