Proceedings Against Consumer

Tex. Tax Code § 151.515, under Chapter 151.

Tex. Tax Code § 151.515

Sec. 151.515. PROCEEDINGS AGAINST CONSUMER. This chapter does not prohibit the comptroller from proceeding against a consumer for an amount of tax that the consumer should have paid but failed to pay. Acts 1981, 67th Leg., p. 1578, ch. 389, Sec. 1, eff. Jan. 1, 1982. SUBCHAPTER K. PROCEDURES FOR COLLECTION OF DELINQUENT TAXES