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RULE §59.1Lawsuit Authorization by Local Taxing Authorities

(a) For the purposes of this section, authority means a municipality, a rapid transit authority, a regional transit authority, including a subregional transportation authority, a municipal mass transit department, a county or special purpose district empowered to adopt a sales and use tax pursuant to the Texas Tax Code, Title 3.

(b) An authorization by an authority to the Office of the Attorney General of Texas to include such authority as a plaintiff in a suit seeking a recovery of delinquent sales and/or use taxes, penalties, and interest due under the Texas Tax Code, Title 2, Chapter 151, and under Title 3, Chapters 321, 322, 323, 324 and 325 shall constitute a blanket authorization to the attorney general to include such authority in any suit brought by the attorney general pursuant to said chapters. The blanket authorization shall remain in effect unless a written notice of revocation of authority is sent by United States certified or registered mail to the Office of the Attorney General of Texas, Bankruptcy and Collections Division, P.O. Box 12548, Austin, Texas 78711-2548.

(c) The authorization to the Office of the Attorney General of Texas should be substantially in the form of the sample set out as follows.

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Source Note: The provisions of this §59.1 adopted to be effective June 10, 1988, 13 TexReg 2611; amended to be effective October 23, 2001, 26 TexReg 8339

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