Texas Attorney General Opinion: C-289 Page: 2 of 6
6 p.View a full description of this text.
Extracted Text
The following text was automatically extracted from the image on this page using optical character recognition software:
Honorable Robert S. Calvert, Page 2 (Opinion No. C- 289 )
not paid within three months from the
date of said assessment, same shall
draw two per cent interest per month
until paid, beginning with the date
of notice of such assessment, and
shall be added to said tax and
collected as a penalty. If said
tax and penalty are not paid within
nine months from the date of such
assessment the Comptroller shall
so advise the county attorney, or
if there is no county attorney then
the district attorney, who must
immediately file suit in the dis-
trict court to foreclose the tax
lien as other tax liens are fore-
closed."
Article 1.04 has its source in Acts 1933, 43rd Leg.
p. 581 ch. 192 8 1, formerly carried as Article 7076, Chapter
2, Title 122, Taxation, Vernon's Civil Statutes. Article
1.04 covers essentially the same matter included in the former
Article 7076, but there are substantial differences. The
authority presently conferred on the Comptroller was formerly
exercised by the State Tax Commissioner and the State Tax
Board; and it was previously provided that "The penalties pro-
vided for by this Chapter shall be recovered by the Attorney
General in a suit brought by him in the name of the State of
Texas; .
The only suit which has ever been instituted by any
Attorney General in Travis County to recover delinquent
inheritance taxes pursuant to the provisions of Articles
7076 and 7076a, Vernon's Annotated Civil Statutes is
Scanlan v. State, 215 S.W.2d 203 (Tex.Civ.App. 1948). The
opinion in the Scanlan case is concerned with the disposition
of an appeal from an interlocutory order overruling pleas of
privilege seeking to change the venue from Travis County to
Fort Bend County where the defendants resided. The case holds
that the suit to recover inheritance taxes on property which
the defendants had inherited from sisters dying intestate and
on whose estates no administration had been had and in connec-
tion with which no proceeding had been had to appraise prop-
erty and fix the amount of inheritance taxes due the State,
was a suit for "delinquent State taxes due and owing to the
State" within the provisions of Articles 7076 and 7076a, and
that, therefore, venue properly lay in Travls County. Thus,
the Scanlan case dealt with a situation entirely different
from that presented by your request in that there had been no-1382-
Upcoming Pages
Here’s what’s next.
Search Inside
This text can be searched. Note: Results may vary based on the legibility of text within the document.
Tools / Downloads
Get a copy of this page or view the extracted text.
Citing and Sharing
Basic information for referencing this web page. We also provide extended guidance on usage rights, references, copying or embedding.
Reference the current page of this Text.
Texas. Attorney-General's Office. Texas Attorney General Opinion: C-289, text, July 31, 1964; (https://texashistory.unt.edu/ark:/67531/metapth268708/m1/2/: accessed June 21, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu.; crediting UNT Libraries Government Documents Department.