Texas Local Government Code 130.007 – Remission to State Not Required; State Assistance in Collection
(a) If a fee or tax is required to be remitted to the comptroller or the Texas Department of Motor Vehicles and if payment was made to the county tax assessor-collector by a check that was not honored by the drawee bank or by a credit card invoice that was not honored by the credit card issuer, the amount of the fee or tax is not required to be remitted, but the assessor-collector shall notify the appropriate department of:
(1) the amount of the fee or tax;
(2) the type of fee or tax involved; and
(3) the name and address of the maker.
(b) The Texas Department of Motor Vehicles and the comptroller shall assist the county tax assessor-collector in collecting the fee or tax and may cancel or revoke any receipt, registration, certificate, or other instrument issued in the name of the state conditioned on the payment of the fee or tax.
Terms Used In Texas Local Government Code 130.007
- Comptroller: means the state comptroller of public accounts. See Texas Government Code 312.011