Texas Statutes
§ 181.103 — PROHIBITION ON DELINQUENT TAXPAYER; INJUNCTION.
Texas § 181.103
JurisdictionTexas
Code TXTax Code
This text of Texas § 181.103 (PROHIBITION ON DELINQUENT TAXPAYER; INJUNCTION.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Tex. Tax Code Code Ann. § 181.103 (2026).
Text
Sec. 181.103. PROHIBITION ON DELINQUENT TAXPAYER; INJUNCTION.
(a)A person who is delinquent in the payment of the tax imposed by this chapter may not engage in an activity or participate in a transaction for which the person is taxed by this chapter.
(b)The attorney general may sue in Travis County or another county having venue to enjoin a person from violating this section.
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Legislative History
Acts 1981, 67th Leg., p. 1712, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Nearby Sections
14
§ 181.001
TAX IMPOSED.§ 181.002
RATE OF TAX.§ 181.003
PAYMENT OF TAX.§ 181.004
EXEMPTION: INTERSTATE COMMERCE.§ 181.051
REPORT.§ 181.052
RECORDS.§ 181.101
INTEREST ON DELINQUENT TAXES.§ 181.102
TAX LIEN.§ 181.104
PENALTY.§ 181.105
CRIMINAL PENALTY.§ 181.201
OCCUPATION TAX.§ 181.202
ALLOCATION OF TAX REVENUE.Cite This Page — Counsel Stack
Bluebook (online)
Texas § 181.103, Counsel Stack Legal Research, https://law.counselstack.com/statute/tx/TX/181.103.