Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales And Use Tax Law
CHAPTER 6. COLLECTION OF TAX (View entire chapter)
Article 1. Security for Tax
- 6701. Security.
- 6702. Notice to creditors.
- 6703. Notice of levy.
- 6704. Withheld earnings; employer's liability.
Article 2. Suit for Tax
- 6711. Court action.
- 6712. Rules of procedure.
- 6713. Attachment.
- 6714. Certificate of delinquency.
- 6715. Service of process.
Article 3. Judgment for Tax
Article 4. Priority and Lien of Tax
- 6756. Priority.
- 6757. Recording certificate; lien. [Repealed.]
- 6757. Liens; perfection and enforceability of.
- 6757.5. Filing with Secretary of State; statewide lien. [Repealed.]
- 6758. Release of lien. [Repealed.]
- 6758.5. Unenforceable lien. [Repealed.]
- 6759. Certificate of release. [Repealed.]
Article 5. Warrant for Collection of Tax
Article 6. Seizure and Sale
- 6796. Seizure and sale.
- 6797. Notice of sale.
- 6798. Bill of sale; deed.
- 6799. Disposition of proceeds.
Article 7. Payment on Termination of Business and Successor's Liability
Article 8. Miscellaneous Provisions
- 6826. Report of collections.
- 6827. Remedies; cumulative.
- 6828. Board; authority of.
- 6829. Personal liability of corporate officer.
- 6830. Contracts with private collection entities.
- 6831. Partnership liability; absence of written partnership agreement.
- 6832. Installment payment agreements.
- 6832.5. Annual statement; installment payment agreements.
- 6832.6. Notice to consumers.
- 6833. Collection cost recovery fee.
- 6835. Collection of tax: Internal Revenue Service; other states.
or Other States