(a) The comptroller shall make quarterly reports to a municipality that has adopted the taxes authorized by this chapter if the municipality requests the reports. A report must include the name, address, and account number of each person in the municipality that has remitted to the comptroller a tax payment during the quarter covered by the report.
(b) If a municipality requests an additional report, the comptroller shall make an additional quarterly report to the municipality including the name, address, and account number, if any, of, and the amount of tax due from, each person doing business in the municipality who has failed to pay the tax under this chapter to the municipality or under Chapter 151. The additional report must also include statements:
(1) showing whether or not there has been a partial tax payment by the delinquent taxpayer;
(2) showing whether or not the taxpayer is delinquent in the payment of sales and use taxes to the state; and
(3) describing the steps taken by the comptroller to collect the delinquent taxes.

Terms Used In Texas Tax Code 321.302

  • Collector: means the officer or employee responsible for collecting property taxes for a taxing unit by whatever title he is designated. See Texas Tax Code 1.04
  • Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Municipality: includes any incorporated city, town, or village. See Texas Tax Code 321.002
  • 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
  • United States: includes a department, bureau, or other agency of the United States of America. See Texas Government Code 311.005

(c) If a municipality determines that a person doing business in the municipality is not included in a comptroller’s report, the municipality shall report to the comptroller the name and address of the person. Within 90 days after receiving the report from a municipality, the comptroller shall send to the municipality:
(1) an explanation as to why the person is not obligated for the municipal tax;
(2) a statement that the person is obligated for the municipal tax and the tax is delinquent; or
(3) a certification that the person is obligated for the municipal tax and that the full amount of the tax due has been credited to the municipality’s account.
(d) The comptroller shall send by United States certified or registered mail to the municipal tax collector a notice of each person who is delinquent in the payment to the municipality of the taxes authorized by this chapter and shall send a copy of the notice to the attorney general. A notice sent under this subsection is a certification of the amount of tax owed and is prima facie evidence of a determination of that amount and of its delinquency.

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