Texas § TX.352.008 - CONCURRENT STATE TAX DELINQUENCY
Full text of Texas The Texas Constitution § TX.352.008 — CONCURRENT STATE TAX DELINQUENCY, with citation guidance and answers to common questions.
§ TX.352.008. CONCURRENT STATE TAX DELINQUENCY
CONCURRENT STATE TAX DELINQUENCY. (a) If, as a result of an audit conducted under Section 352.004 , a county 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 county shall notify and submit the relevant information to the comptroller. (b) The comptroller shall review the information submitted by a county 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 county as provided by Section 156.2513 to defray the cost of the county audit. Added by Acts 2011, 82nd Leg., R.S., Ch. 1152 (H.B. 2048 ), Sec. 5, eff. September 1, 2011.
Frequently Asked Questions About Texas § TX.352.008
What does The Texas Constitution § TX.352.008 cover?
Section TX.352.008 ("CONCURRENT STATE TAX DELINQUENCY") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Texas § TX.352.008?
A common citation format is "The Texas Constitution § TX.352.008" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Texas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.
How does Texas § TX.352.008 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Texas.