(a) The attorney general may file suit for an injunction prohibiting a person from engaging in the business of selling taxable items subject to the taxes imposed by this chapter if the person engages in that business and does not have a valid permit or retailer’s registration issued to him by the comptroller for each place of business.
(b) The attorney general shall bring suit against a person whose name is certified to him under § 151.259(b) of this code, the person’s sureties, or both, to collect the amount of delinquent tax due.

Terms Used In Texas Tax Code 151.262

  • Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • 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.

(c) The attorney general may bring suit on a surety bond against the sureties without making the person who is the principal obligor a party to the suit.
(d) Venue for a suit under this section is in Travis County.

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