§ 111.001 Comptroller to Collect Taxes
§ 111.002 Comptroller’s Rules; Compliance; Forfeiture
§ 111.0021 Application to Other Taxes and Fees
§ 111.0022 Application to Other Laws Administered by Comptroller
§ 111.0023 Definition of Individual
§ 111.003 Comptroller’s Investigations
§ 111.0034 Advanced Database System for Audits
§ 111.0035 Advanced Database System for Tax Collections
§ 111.0036 Out-of-State Audits
§ 111.004 Power to Examine Records and Persons
§ 111.0041 Records; Burden to Produce and Substantiate Claims
§ 111.0042 Sampling in Auditing; Projecting Assessments
§ 111.0043 General Audit and Prehearing Powers
§ 111.0044 Special Procedures for Third-Party Orders and Subpoenas
§ 111.0045 Use of Outside Personnel; Delegation of Powers
§ 111.00452 Employment of Investigators
§ 111.00455 Contested Cases Conducted by State Office of Administrative Hearings
§ 111.00457 Information Relating to Other Permit or License Requirements
§ 111.0046 Permit or License
§ 111.0047 Suspension and Revocation of Permit or License
§ 111.0048 Reissued or New Permit or License After Revocation or Suspension
§ 111.0049 Appeals
§ 111.005 Governmental Entities to Cooperate
§ 111.006 Confidentiality of Information
§ 111.007 Criminal Penalties for Disclosing Federal Tax Information
§ 111.0075 Provision of Information Relating to Tax Audits
§ 111.008 Deficiency Determination
§ 111.0081 When Payment Is Required
§ 111.009 Redetermination
§ 111.010 Suit to Recover Taxes
§ 111.0102 Suit Challenging Collection Action
§ 111.011 Tax Collections and Reports by Businesses; Enforcement of Duties
§ 111.012 Security for the Payment of Taxes
§ 111.013 Evidence: Tax Claims
§ 111.014 Evidence: Copies of Graphic Matter
§ 111.015 Remedies Cumulative
§ 111.016 Payment to the State of Tax Collections
§ 111.017 Seizure and Sale of Property
§ 111.018 Notice of Sale of Seized Property
§ 111.019 Sale of Seized Property; Disposition of Proceeds
§ 111.020 Tax Collection On Termination of Business
§ 111.021 Notice to Holders of and Levy Upon Assets Belonging to Delinquent
§ 111.022 Jeopardy Determination
§ 111.023 Written Authorization
§ 111.024 Liability in Fraudulent Transfers
§ 111.025 Delinquent Taxpayer Financial Records
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Terms Used In Texas Tax Code Chapter 111 > Subchapter A - Collection Duties and Powers

  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
  • Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Deposition: An oral statement made before an officer authorized by law to administer oaths. Such statements are often taken to examine potential witnesses, to obtain discovery, or to be used later in trial.
  • Docket: A log containing brief entries of court proceedings.
  • Escrow: Money given to a third party to be held for payment until certain conditions are met.
  • 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.
  • Fair Credit Reporting Act: A federal law, established in 1971 and revised in 1997, that gives consumers the right to see their credit records and correct any mistakes. Source: OCC
  • Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
  • in writing: includes any representation of words, letters, or figures, whether by writing, printing, or other means. See Texas Government Code 312.011
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • 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
  • Property: means real and personal property. See Texas Government Code 311.005
  • Rule: includes regulation. See Texas Government Code 311.005
  • Service of process: The service of writs or summonses to the appropriate party.
  • Signature: includes the mark of a person unable to write, and "subscribe" includes the making of such a mark. See Texas Government Code 312.011
  • Signed: includes any symbol executed or adopted by a person with present intention to authenticate a writing. See Texas Government Code 311.005
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
  • Subpoena: A command to a witness to appear and give testimony.
  • Succeeding: means immediately following. See Texas Government Code 312.011
  • sworn: includes affirm or affirmed. See Texas Government Code 312.011
  • Testate: To die leaving a will.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Trustee: A person or institution holding and administering property in trust.
  • United States: includes a department, bureau, or other agency of the United States of America. See Texas Government Code 311.005
  • Venue: The geographical location in which a case is tried.
  • Written: includes any representation of words, letters, symbols, or figures. See Texas Government Code 311.005
  • Year: means 12 consecutive months. See Texas Government Code 311.005