Tex. Tax Code § 351.008
CONCURRENT STATE TAX DELINQUENCY
Texas · Texas Tax Code · Status: effective
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- Citation
- Tex. Tax Code § 351.008, CONCURRENT STATE TAX DELINQUENCY, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/576154
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Full text
(a) If, as a result of an audit conducted under Section 351.004, a municipality obtains documentation or other information showing a failure to collect or pay when due both the tax imposed by this chapter and the tax imposed by Chapter 156 on a person who pays for the right to occupy a room or space in a hotel, the municipality shall notify and submit the relevant information to the comptroller.
(b) The comptroller shall review the information submitted by a municipality under Subsection (a) and determine whether to proceed with collection and enforcement efforts. If the information results in the collection of a delinquent tax under Chapter 156 and the assessment has become administratively final, the comptroller shall distribute a percentage of the amount collected to the municipality as provided by Section 156.2513 to defray the cost of the municipal audit.