Texas Tax Code 181.103 – Prohibition On Delinquent Taxpayer; Injunction
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(a) A person who is delinquent in the payment of the tax imposed by this chapter may not engage in an activity or participate in a transaction for which the person is taxed by this chapter.
(b) The attorney general may sue in Travis County or another county having venue to enjoin a person from violating this section.
Terms Used In Texas Tax Code 181.103
- Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005
- Venue: The geographical location in which a case is tried.