Texas Tax Code 182.103 – Suits
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(a) The attorney general shall bring suits to collect penalties under this chapter.
(b) The courts of Travis County have concurrent jurisdiction of a violation under this chapter.
Terms Used In Texas Tax Code 182.103
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.