Texas Tax Code Chapter 158 > Subchapter D – Enforcement
Current as of: 2024 | Check for updates
|
Other versions
§ 158.151 | Penalties |
§ 158.152 | Lien |
§ 158.153 | Rules |
§ 158.154 | Other Taxes |
§ 158.155 | Limitation for Collection and Refund |
Terms Used In Texas Tax Code Chapter 158 > Subchapter D - Enforcement
- Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
- Lien: A claim against real or personal property in satisfaction of a debt.
- 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