Suits

Tex. Tax Code § 182.103, under Miscellaneous Gross Receipts Taxes.

Tex. Tax Code § 182.103

Sec. 182.103. SUITS. (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. Acts 1981, 67th Leg., p. 1719, ch. 389, Sec. 1, eff. Jan. 1, 1982.