Texas Tax Code
Tex. Tax Code § 151.515 — PROCEEDINGS AGAINST CONSUMER
This chapter does not prohibit the comptroller from proceeding against a consumer for an amount of tax that the consumer should have paid but failed to pay. Acts 1981, 67th Leg., p. 1578, ch. 389, Sec. 1, eff. Jan. 1, 1982. SUBCHAPTER K. PROCEDURES FOR COLLECTION OF DELINQUENT TAXES
Source: official text