Court Opinions

State Laws

US Code

US Constitution

Texas Tax Code

Legal Research Home > Texas Lawyer > Tax Code > Texas Tax Code

• Texas Tax Code Section 1.01 - Short Title
  This title may be cited as the Property Tax Code. Acts 1979, 66th Leg., p. 2218, ch. 841, § 1, eff. Jan. 1, 1982. ...
• Texas Tax Code Section 1.02 - Applicability Of Title
  This title applies to a taxing unit that is created by or pursuant to any general, special, or local law enacted before or after the ...
• Texas Tax Code Section 1.03 - Construction Of Title
  The Code Construction Act (Chapter 311, Government Code) applies to the construction of each provision of this title except as otherwise expressly provided by this ...
• Texas Tax Code Section 1.04 - Definitions
  In this title: (1) "Property" means any matter or thing capable of private ownership. (2) "Real property" means: (A) land; (B) an improvement; (C) a ...
• Texas Tax Code Section 1.05 - City Fiscal Year
  The governing body of a home-rule city may establish by ordinance a fiscal year different from that fixed in its charter if a different fiscal ...
• Texas Tax Code Section 1.06 - Effect Of Weekend Or Holiday
  If the last day for the performance of an act is a Saturday, Sunday, or legal state or national holiday, the act is timely if ...
• Texas Tax Code Section 1.07 - Delivery Of Notice
  (a) An official or agency required by this title to deliver a notice to a property owner may deliver the notice by regular first-class mail, ...
• Texas Tax Code Section 1.08 - Timeliness Of Action By Mail
  When a property owner is required by this title to make a payment or to file or deliver a report, application, statement, or other document ...
• Texas Tax Code Section 1.085 - Communication In Electronic Format
  (a) Except as provided by Section 1.07(d), any notice, rendition, application form, or completed application that is required or permitted by this title to be ...
• Texas Tax Code Section 1.09 - Availability Of Forms
  When a property owner is required by this title to use a form, the office or agency with which the form is filed shall make ...
• Texas Tax Code Section 1.10 - Rolls In Electronic Data-Processing Records
  The appraisal roll for an appraisal district and the appraisal roll or the tax roll for the unit may be retained in electronic data-processing equipment. ...
• Texas Tax Code Section 1.11 - Communications To Fiduciary
  (a) On the written request of a property owner, an appraisal office or an assessor or collector shall deliver all notices, tax bills, and other ...
• Texas Tax Code Section 1.111 - Representation Of Property Owner
  (a) A property owner may designate a lessee or other person to act as the agent of the owner for any purpose under this title ...
• Texas Tax Code Section 1.12 - Median Level Of Appraisal
  (a) For purposes of this title, the median level of appraisal is the median appraisal ratio of a reasonable and representative sample of properties in ...
• Texas Tax Code Section 1.15 - Appraisers For Taxing Units Prohibited
  A taxing unit may not employ any person for the purpose of appraising property for taxation purposes except to the extent necessary to perform a ...
• Texas Tax Code Section 5.03 - Powers And Duties Generally
  (a) The comptroller shall adopt rules establishing minimum standards for the administration and operation of an appraisal district. The minimum standards may vary according to ...
• Texas Tax Code Section 5.04 - Training And Education Of Appraisers
  (a) The comptroller shall consult and cooperate with the Board of Tax Professional Examiners or any successor agency responsible for certifying tax professionals in this ...
• Texas Tax Code Section 5.041 - Training Of Appraisal Review Board Members
  (a) The comptroller shall: (1) approve curricula and provide materials for use in training and educating members of an appraisal review board; and (2) supervise ...
• Texas Tax Code Section 5.042 - Required Training For Chief Appraisers
  Text of section effective July 1, 2006 (a) Except as provided by this section, a person may not serve as a chief appraiser for ...
• Texas Tax Code Section 5.05 - Appraisal Manuals And Other Materials
  (a) The comptroller may prepare and issue publications relating to the appraisal of property and the administration of taxes, or may approve other publications relating ...
• Texas Tax Code Section 5.06 - Explanation Of Taxpayer Remedies
  (a) The comptroller shall prepare and publish a pamphlet explaining the remedies available to dissatisfied taxpayers and the procedures to be followed in seeking remedial ...
• Texas Tax Code Section 5.07 - Property Tax Forms And Records Systems
  (a) The comptroller shall prescribe the contents of all forms necessary for the administration of the property tax system and on request shall furnish sufficient ...
• Texas Tax Code Section 5.08 - Professional And Technical Assistance
  (a) The comptroller may provide professional and technical assistance on request in appraising property, installing or updating tax maps, purchasing equipment, developing recordkeeping systems, or ...
• Texas Tax Code Section 5.09 - Annual Reports
  (a) The comptroller shall publish an annual report of the operations of the appraisal districts. The report shall include for each appraisal district, each county, ...
• Texas Tax Code Section 5.10 - Ratio Studies
  (a) The comptroller shall conduct an annual study in each appraisal district to determine the degree of uniformity of and the median level of appraisals ...
• Texas Tax Code Section 5.101 - Technical Advisory Committee
  (a) The comptroller shall appoint a technical advisory committee for the purpose of providing professional and practical expertise to the comptroller and to review and ...
• Texas Tax Code Section 5.102 - Review Of Appraisal Standards
  (a) The comptroller shall review the appraisal standards, procedures, and methodology used by each appraisal district that appraises property for an eligible school district as ...
• Texas Tax Code Section 5.12 - Performance Audit Of Appraisal District
  (a) The comptroller shall audit the performance of an appraisal district if one or more of the following conditions exist according to each of two ...
• Texas Tax Code Section 5.13 - Administration Of Performance Audits
  (a) The comptroller shall complete an audit required by Section 5.12(a) of this code within two years after the date of the publication of the ...
• Texas Tax Code Section 5.14 - Public Access, Information, And Complaints
  (a) The comptroller shall develop and implement policies that provide the public with a reasonable opportunity to submit information on any property tax issue under ...
• Texas Tax Code Section 5.16 - Administrative Provisions
  (a) The comptroller may inspect the records or other materials of an appraisal office or taxing unit, including the relevant records and materials in the ...
• Texas Tax Code Section 6.01 - Appraisal Districts Established
  (a) An appraisal district is established in each county. (b) The district is responsible for appraising property in the district for ad valorem tax purposes ...
• Texas Tax Code Section 6.02 - District Boundaries
  (a) Except as otherwise provided by this section, the appraisal district's boundaries are the same as the county's boundaries. (b) A taxing unit that has ...
• Texas Tax Code Section 6.025 - Overlapping Appraisal Districts; Joint Procedures
  (a) The chief appraisers of two or more appraisal districts that have boundaries that include any part of the same territory shall enter into a ...
• Texas Tax Code Section 6.03 - Board Of Directors
  (a) The appraisal district is governed by a board of directors. Five directors are appointed by the taxing units that participate in the district as ...
• Texas Tax Code Section 6.031 - Changes In Board Membership Or Selection
  (a) The board of directors of an appraisal district, by resolution adopted and delivered to each taxing unit participating in the district before August 15, ...
• Texas Tax Code Section 6.033 - Recall Of Director
  (a) The governing body of a taxing unit may call for the recall of a member of the board of directors of an appraisal district ...
• Texas Tax Code Section 6.034 - Optional Staggered Terms For Board Of Directors
  (a) The taxing units participating in an appraisal district may provide that the terms of the appointed members of the board of directors be staggered ...
• Texas Tax Code Section 6.035 - Restrictions On Eligibility And Conduct Of Board Members And Chief Appraisers And Their Relatives
  (a) An individual is ineligible to serve on an appraisal district board of directors and is disqualified from employment as chief appraiser if the individual: ...
• Texas Tax Code Section 6.036 - Interest In Certain Contracts Prohibited
  (a) An individual is not eligible to be appointed to or to serve on the board of directors of an appraisal district if the individual ...
• Texas Tax Code Section 6.037 - Participation Of Conservation And Reclamation Districts In Appraisal District Matters
  In this title, a reference to the taxing units entitled to vote on the appointment of appraisal district board members includes the conservation and reclamation ...
• Texas Tax Code Section 6.04 - Organization, Meetings, And Compensation
  (a) A majority of the appraisal district board of directors constitutes a quorum. At its first meeting each calendar year, the board shall elect from ...
• Texas Tax Code Section 6.05 - Appraisal Office
  (a) Except as authorized by Subsection (b) of this section, each appraisal district shall establish an appraisal office. The appraisal office must be located in ...
• Texas Tax Code Section 6.051 - Ownership Or Lease Of Real Property
  (a) The board of directors of an appraisal district may purchase or lease real property and may construct improvements as necessary to establish and operate ...
• Texas Tax Code Section 6.052 - Taxpayer Liaison Officer
  (a) The board of directors for an appraisal district created for a county with a population of more than 125,000 shall appoint a taxpayer liaison ...
• Texas Tax Code Section 6.06 - Appraisal District Budget And Financing
  (a) Each year the chief appraiser shall prepare a proposed budget for the operations of the district for the following tax year and shall submit ...
• Texas Tax Code Section 6.061 - Changes In Method Of Financing
  (a) The board of directors of an appraisal district, by resolution adopted and delivered to each taxing unit participating in the district after June 15 ...
• Texas Tax Code Section 6.062 - Publication Of Budget
  (a) Not later than the 10th day before the date of the public hearing at which the board of directors considers the appraisal district budget, ...
• Texas Tax Code Section 6.063 - Financial Audit
  (a) At least once each year, the board of directors of an appraisal district shall have prepared an audit of its affairs by an independent ...
• Texas Tax Code Section 6.07 - Taxing Unit Boundaries
  If a new taxing unit is formed or an existing taxing unit's boundaries are altered, the unit shall notify the appraisal office of the new ...
• Texas Tax Code Section 6.08 - Notice Of Optional Exemptions
  If a taxing unit adopts, amends, or repeals an exemption that the unit by law has the option to adopt or not, the taxing unit ...
• Texas Tax Code Section 6.09 - Designation Of District Depository
  (a) The appraisal district depository must be a banking corporation incorporated under the laws of this state or the United States or a savings and ...
• Texas Tax Code Section 6.10 - Disapproval Of Board Actions
  If the governing bodies of a majority of the taxing units entitled to vote on the appointment of board members adopt resolutions disapproving an action, ...
• Texas Tax Code Section 6.11 - Purchasing And Contracting Authority
  (a) An appraisal district is subject to the same requirements and has the same purchasing and contracting authority as a municipality under Chapter 252, Local ...
• Texas Tax Code Section 6.12 - Agricultural Appraisal Advisory Board
  (a) The chief appraiser of each appraisal district shall appoint, with the advice and consent of the board of directors, an agricultural advisory board composed ...
• Texas Tax Code Section 6.13 - District Records
  The preservation, microfilming, destruction, or other disposition of the records of each appraisal district is subject to the requirements of Subtitle C, Title 6, Local ...
• Texas Tax Code Section 6.14 - Information Provided To Texas Legislative Council
  (a) On the written request of the Texas Legislative Council, an appraisal district that maintains its appraisal records in electronic format shall provide a copy ...
• Texas Tax Code Section 6.21 - County Assessor-Collector
  (a) The assessor-collector for a county is determined as provided by Article VIII, Sections 14, 16, and 16a, of the Texas Constitution. (b) If a ...
• Texas Tax Code Section 6.22 - Assessor And Collector For Other Taxing Units
  (a) The assessor and collector for a taxing unit other than a county or a home-rule city are determined by the law creating or authorizing ...
• Texas Tax Code Section 6.23 - Duties Of Assessor And Collector
  (a) The county assessor-collector shall assess and collect taxes on property in the county for the county. He shall also assess and collect taxes on ...
• Texas Tax Code Section 6.24 - Contracts For Assessment And Collection
  (a) The governing body of a taxing unit other than a county may contract as provided by the Interlocal Cooperation Act with the governing body ...
• Texas Tax Code Section 6.26 - Election To Consolidate Assessing And Collecting Functions
  (a) The qualified voters residing in an appraisal district by petition submitted to the county clerk of the county principally served by the appraisal district ...
• Texas Tax Code Section 6.27 - Compensation For Assessment And Collection
  (a) Repealed by Acts 1983, 68th Leg., p. 4829, ch. 851, § 28, eff. Aug. 29, 1983. (b) Except as provided by Subsection (d), the ...
• Texas Tax Code Section 6.275 - Release Of Assessor And Collector From Liability
  A county assessor-collector is not personally liable for the loss of public funds in the custody of the assessor-collector or the assessor-collector's office if a ...
• Texas Tax Code Section 6.28 - Bonds For State And County Taxes
  (a) Before beginning to perform the duties of office, a person elected or appointed as county assessor-collector must give bonds to the state and to ...
• Texas Tax Code Section 6.29 - Bonds For Other Taxes
  (a) A taxing unit, other than a county, that has its own collector shall require him to give bond conditioned on the faithful performance of ...
• Texas Tax Code Section 6.30 - Attorneys Representing Taxing Units
  (a) The county attorney or, if there is no county attorney, the district attorney shall represent the county to enforce the collection of delinquent taxes ...
• Texas Tax Code Section 6.41 - Appraisal Review Board
  (a) The appraisal review board is established for each appraisal district. (b) The board consists of three members. However, the district board of directors by ...
• Texas Tax Code Section 6.411 - Ex Parte Communications; Penalty
  (a) A member of an appraisal review board commits an offense if the member communicates with the chief appraiser or another employee of the appraisal ...
• Texas Tax Code Section 6.412 - Restrictions On Eligibility Of Board Members
  (a) An individual is ineligible to serve on an appraisal review board if the individual: (1) is related within the second degree by consanguinity or ...
• Texas Tax Code Section 6.413 - Interest In Certain Contracts Prohibited
  (a) An individual is not eligible to be appointed to or to serve on the appraisal review board established for an appraisal district if the ...
• Texas Tax Code Section 6.42 - Organization, Meetings And Compensation
  (a) A majority of the appraisal review board constitutes a quorum. The board shall elect a chairman and a secretary from its members. (b) The ...
• Texas Tax Code Section 6.43 - Personnel
  The appraisal review board may employ legal counsel as provided by the district budget or use the services of the county attorney and may use ...
• Texas Tax Code Section 11.01 - Real And Tangible Personal Property
  (a) All real and tangible personal property that this state has jurisdiction to tax is taxable unless exempt by law. (b) This state has jurisdiction ...
• Texas Tax Code Section 11.02 - Intangible Personal Property
  (a) Except as provided by Subsection (b) of this section, intangible personal property is not taxable. (b) Intangible property governed by Article 4.01, Insurance Code, ...
• Texas Tax Code Section 11.11 - Public Property
  (a) Except as provided by Subsections (b) and (c) of this section, property owned by this state or a political subdivision of this state is ...
• Texas Tax Code Section 11.111 - Public Property Used To Provide Transitional Housing For Indigent Persons
  (a) The governing body of a taxing unit by ordinance or order may exempt from ad valorem taxation residential property owned by the United States ...
• Texas Tax Code Section 11.12 - Federal Exemptions
  Property exempt from ad valorem taxation by federal law is exempt from taxation. Acts 1979, 66th Leg., p. 2234, ch. 841, § 1, eff. Jan. ...
• Texas Tax Code Section 11.13 - Residence Homestead
  (a) A family or single adult is entitled to an exemption from taxation for the county purposes authorized in Article VIII, Section 1-a, of the ...
• Texas Tax Code Section 11.14 - Tangible Personal Property Not Producing Income
  (a) A person is entitled to an exemption from taxation of all tangible personal property, other than manufactured homes, that the person owns and that ...
• Texas Tax Code Section 11.145. INCOME-PRODUCING TANGIBLE PERSONAL PROPERTY HAVING VALUE OF LESS THAN $500. (a) A person is entitled to an exemption from taxation of the tangible personal property the person owns that is held or used for the production of income if that property has a taxable value of less than $500. (b) The exemption provided by Subsection (a) applies to each separate taxing unit in which a person holds or uses tangible personal property for the production of income, and, for the purposes of Subsection (a), all property in each taxing unit is aggregated to determine taxable value. Added by Acts 1995, 74th Leg., ch. 296, § 1, eff. Jan - 1, 1996
  ...
• Texas Tax Code Section 11.146. MINERAL INTEREST HAVING VALUE OF LESS THAN $500. (a) A person is entitled to an exemption from taxation of a mineral interest the person owns if the interest has a taxable value of less than $500. (b) The exemption provided by Subsection (a) applies to each separate taxing unit in which a person owns a mineral interest and, for the purposes of Subsection (a), all mineral interests in each taxing unit are aggregated to determine value. Added by Acts 1995, 74th Leg., ch. 296, § 1, eff. Jan - 1, 1996
  ...
• Texas Tax Code Section 11.15 - Family Supplies
  A family is entitled to an exemption from taxation of its family supplies for home or farm use. Acts 1979, 66th Leg., p. 2236, ch. ...
• Texas Tax Code Section 11.16 - Farm Products
  (a) A producer is entitled to an exemption from taxation of the farm products that he produces and owns. A nursery product, as defined by ...
• Texas Tax Code Section 11.161 - Implements Of Husbandry
  Machinery and equipment items that are used in the production of farm or ranch products or of timber, regardless of their primary design, are considered ...
• Texas Tax Code Section 11.17 - Cemeteries
  A person is entitled to an exemption from taxation of the property he owns and uses exclusively for human burial and does not hold for ...
• Texas Tax Code Section 11.18 - Charitable Organizations
  (a) An organization that qualifies as a charitable organization as provided by this section is entitled to an exemption from taxation of: (1) the buildings ...
• Texas Tax Code Section 11.1801 - Charity Care And Community Benefits Requirements For Charitable Hospital
  (a) To qualify as a charitable organization under Section 11.18(d)(1), a nonprofit hospital or hospital system must provide charity care and community benefits as follows: ...
• Texas Tax Code Section 11.181 - Charitable Organizations Improving Property For Low-Income Housing
  (a) An organization is entitled to an exemption from taxation of improved or unimproved real property it owns if the organization: (1) meets the requirements ...
• Texas Tax Code Section 11.182 - Community Housing Development Organizations Improving Property For Low-Income And Moderate-Income Housing: Property Previously Exempt
  (a) In this section: (1) "Cash flow" means the amount of money generated by a housing project for a fiscal year less the disbursements for ...
• Texas Tax Code Section 11.1825 - Organizations Constructing Or Rehabilitating Low-Income Housing: Property Not Previously Exempt
  (a) An organization is entitled to an exemption from taxation of real property owned by the organization that the organization constructs or rehabilitates and uses ...
• Texas Tax Code Section 11.1826 - Monitoring Of Compliance With Low-Income And Moderate-Income Housing Exemptions
  (a) In this section, "department" means the Texas Department of Housing and Community Affairs. (b) Property may not be exempted under Section 11.1825 for a ...
• Texas Tax Code Section 11.183 - Association Providing Assistance To Ambulatory Health Care Centers
  (a) An association is entitled to an exemption from taxation of the property it owns and uses exclusively for the purposes for which the association ...
• Texas Tax Code Section 11.184 - Organizations Engaged Primarily In Performing Charitable Functions
  (a) In this section: (1) "Local charitable organization" means an organization that: (A) is a chapter, subsidiary, or branch of a statewide charitable organization; and ...
• Texas Tax Code Section 11.185 - Colonia Model Subdivision Program
  (a) An organization is entitled to an exemption from taxation of unimproved real property it owns if the organization: (1) meets the requirements of a ...
• Texas Tax Code Section 11.19 - Youth Spiritual, Mental, And Physical Development Associations
  (a) An association that qualifies as a youth development association as provided by Subsection (d) is entitled to an exemption from taxation of: (1) the ...
• Texas Tax Code Section 11.20 - Religious Organizations
  (a) An organization that qualifies as a religious organization as provided by Subsection (c) is entitled to an exemption from taxation of: (1) the real ...
• Texas Tax Code Section 11.201 - Additional Tax On Sale Of Certain Religious Organization Property
  (a) If land is sold or otherwise transferred to another person in a year in which the land receives an exemption under Section 11.20(a)(6), an ...
• Texas Tax Code Section 11.21 - Schools
  (a) A person is entitled to an exemption from taxation of: (1) the buildings and tangible personal property that the person owns and that are ...
• Texas Tax Code Section 11.22 - Disabled Veterans
  (a) A disabled veteran is entitled to an exemption from taxation of a portion of the assessed value of a property the veteran owns and ...
• Texas Tax Code Section 11.23 - Miscellaneous Exemptions
  (a) Veteran's Organizations. A nonprofit organization that is composed primarily of members or former members of the armed forces of the United States or its ...
• Texas Tax Code Section 11.24 - Historic Sites
  The governing body of a taxing unit by official action of the body adopted in the manner required by law for official actions may exempt ...
• Texas Tax Code Section 11.25 - Marine Cargo Containers Used Exclusively In International Commerce
  (a) A person is entitled to an exemption from taxation of a marine cargo container and the equipment related to the container that the person ...
• Texas Tax Code Section 11.251 - Tangible Personal Property Exempt
  (a) In this section, "freeport goods" means property that under Article VIII, Section 1-j, of the Texas Constitution is not taxable. (b) A person is ...
• Texas Tax Code Section 11.252 - Motor Vehicles Leased For Personal Use
  (a) The owner of a motor vehicle that is subject to a lease is entitled to an exemption from taxation of the vehicle if: (1) ...
• Texas Tax Code Section 11.26 - Limitation Of School Tax On Homesteads Of Elderly Or Disabled
  (a) The tax officials shall appraise the property to which this section applies and calculate taxes as on other property, but if the tax so ...
• Texas Tax Code Section 11.261 - Limitation Of County, Municipal, Or Junior College District Tax On Homesteads Of Disabled And Elderly
  (a) This section applies only to a county, municipality, or junior college district that has established a limitation on the total amount of taxes that ...
• Texas Tax Code Section 11.27 - Solar And Wind-Powered Energy Devices
  (a) A person is entitled to an exemption from taxation of the amount of appraised value of his property that arises from the installation or ...
• Texas Tax Code Section 11.271 - Offshore Drilling Equipment Not In Use
  An owner or lessee of a marine or mobile drilling unit designed for offshore drilling of oil or gas wells is entitled to an exemption ...
• Texas Tax Code Section 11.28 - Property Exempted From City Taxation By Agreement
  The owner of property to which an agreement made under the Property Redevelopment and Tax Abatement Act (Chapter 312 of this code) applies is entitled ...
• Texas Tax Code Section 11.29 - Intracoastal Waterway Dredge Disposal Site
  (a) A person is entitled to an exemption from taxation of land that the person owns and that has been dedicated by recorded donated easement ...
• Texas Tax Code Section 11.30 - Nonprofit Water Supply Or Wastewater Service Corporation
  (a) A corporation organized under Chapter 67, Water Code, that provides in the bylaws of the corporation that on dissolution of the corporation the assets ...
• Texas Tax Code Section 11.31 - Pollution Control Property
  (a) A person is entitled to an exemption from taxation of all or part of real and personal property that the person owns and that ...
• Texas Tax Code Section 11.32 - Certain Water Conservation Initiatives
  The governing body of a taxing unit by official action of the governing body adopted in the manner required by law for official actions may ...
• Texas Tax Code Section 11.33 - Raw Cocoa And Green Coffee Held In Harris County
  (a) A person is entitled to an exemption from taxation of raw cocoa and green coffee that the person holds in Harris County. (b) An ...
• Texas Tax Code Section 11.41 - Partial Ownership Of Exempt Property
  (a) If a person who qualifies for an exemption as provided by this chapter is not the sole owner of the property to which the ...
• Texas Tax Code Section 11.42 - Exemption Qualification Date
  (a) Except as provided by Subsections (b) and (c) and by Sections 11.421, 11.422, 11.434, 11.435, and 11.436, eligibility for and amount of an exemption ...
• Texas Tax Code Section 11.421 - Qualification Of Religious Organization
  (a) If the chief appraiser denies a timely filed application for an exemption under Section 11.20 for an organization that otherwise qualified for the exemption ...
• Texas Tax Code Section 11.422 - Qualifications Of A School
  (a) If the chief appraiser denies a timely filed application for an exemption under Section 11.21 for a school that otherwise qualified for the exemption ...
• Texas Tax Code Section 11.423 - Qualification Of Charitable Organization Or Youth Association
  (a) If the chief appraiser denies a timely filed application for an exemption under Section 11.18 or 11.19 for an organization or association that otherwise ...
• Texas Tax Code Section 11.424 - Conflict Between Governing Regulation Of Nonprofit Organization, Association, Or Entity And Contract With United States
  To the extent of a conflict between a provision in a contract entered into by an organization, association, or entity with the United States and ...
• Texas Tax Code Section 11.43 - Application For Exemption
  (a) To receive an exemption, a person claiming the exemption, other than an exemption authorized by Section 11.11, 11.12, 11.14, 11.145, 11.146, 11.15, 11.16, 11.161, ...
• Texas Tax Code Section 11.431 - Late Application Of Homestead Exemption
  (a) The chief appraiser shall accept and approve or deny an application for a residence homestead exemption after the deadline for filing it has passed ...
• Texas Tax Code Section 11.432 - Homestead Exemption For Manufactured Home
  (a) For a manufactured home to qualify for an exemption under Section 11.13 of this code, the application for the exemption must be accompanied by ...
• Texas Tax Code Section 11.433 - Late Application For Religious Organization Exemption
  (a) The chief appraiser shall accept and approve or deny an application for a religious organization exemption under Section 11.20 after the filing deadline provided ...
• Texas Tax Code Section 11.434 - Late Application For A School Exemption
  (a) The chief appraiser shall accept or deny an application for a school exemption under Section 11.21 after the filing deadline provided by Section 11.43 ...
• Texas Tax Code Section 11.435 - Late Application For Charitable Organization Exemption
  (a) The chief appraiser shall accept and approve or deny an application for a charitable organization exemption under Section 11.18 after the filing deadline provided ...
• Texas Tax Code Section 11.436 - Application For Exemption Of Certain Property Used For Low-Income Housing
  (a) An organization that acquires property that qualifies for an exemption under Section 11.181(a) or 11.1825 may apply for the exemption for the year of ...
• Texas Tax Code Section 11.437 - Exemption For Cotton Stored In Warehouse
  (a) A person who operates a warehouse used primarily for the storage of cotton for transportation outside of this state may apply for an exemption ...
• Texas Tax Code Section 11.438 - Late Application For Veteran's Organization Exemption
  (a) The chief appraiser shall accept and approve or deny an application for a veteran's organization exemption under Section 11.23(a) after the filing deadline provided ...
• Texas Tax Code Section 11.439 - Late Application For Disabled Veterans Exemption
  (a) The chief appraiser shall accept and approve or deny an application for an exemption under Section 11.22 after the filing deadline provided by Section ...
• Texas Tax Code Section 11.4391 - Late Application For Freeport Exemption
  (a) The chief appraiser shall accept and approve or deny an application for an exemption for freeport goods under Section 11.251 after the deadline for ...
• Texas Tax Code Section 11.44 - Notice Of Application Requirements
  (a) Before February 1 of each year, the chief appraiser shall deliver an appropriate exemption application form to each person who in the preceding year ...
• Texas Tax Code Section 11.45 - Action On Exemption Applications
  (a) The chief appraiser shall determine separately each applicant's right to an exemption. After considering the application and all relevant information, the chief appraiser shall, ...
• Texas Tax Code Section 11.46 - Compilation Of Partial Exemptions
  Each year the chief appraiser shall compile and make available to the public a list showing for each taxing unit in the district the number ...
• Texas Tax Code Section 11.47 - Mail Survey Of Residence Homesteads
  (a) Between December 1 and December 31 of any year, the appraisal office may mail a card to each person who was allowed, in that ...
• Texas Tax Code Section 11.48 - Confidential Information
  (a) A driver's license number, personal identification certificate number, or social security account number provided in an application for an exemption filed with a chief ...
• Texas Tax Code Section 21.01 - Real Property
  Real property is taxable by a taxing unit if located in the unit on January 1, except as provided by Chapter 41, Education Code. Acts ...
• Texas Tax Code Section 21.02 - Tangible Personal Property Generally
  (a) Except as provided by Subsections (b) and (e) and by Sections 21.021, 21.04, and 21.05, tangible personal property is taxable by a taxing unit ...
• Texas Tax Code Section 21.021 - Vessels And Other Watercraft
  (a) A vessel or other watercraft used as an instrumentality of commerce (as defined in Section 21.031(b) of this code) is taxable pursuant to Section ...
• Texas Tax Code Section 21.03 - Interstate Allocation
  (a) If personal property that is taxable by a taxing unit is used continually outside this state, whether regularly or irregularly, the appraisal office shall ...
• Texas Tax Code Section 21.031 - Allocation Of Taxable Value Of Vessels And Other Watercraft Used Outside This State
  (a) If a vessel or other watercraft that is taxable by a taxing unit is used continually outside this state, whether regularly or irregularly, the ...
• Texas Tax Code Section 21.04 - Railroad Rolling Stock
  (a) A portion of the total market value of railroad rolling stock that is appraised as provided by Subchapter B of Chapter 24 of this ...
• Texas Tax Code Section 21.05 - Commercial Aircraft
  (a) If a commercial aircraft that is taxable by a taxing unit is used both in this state and outside this state, the appraisal office ...
• Texas Tax Code Section 21.055 - Business Aircraft
  (a) If an aircraft is used for a business purpose of the owner, is taxable by a taxing unit, and is used continually outside this ...
• Texas Tax Code Section 21.06 - Intangible Property Generally
  (a) Except as provided by Sections 21.07 through 21.09 of this code, intangible property is taxable by a taxing unit if the owner of the ...
• Texas Tax Code Section 21.07 - Intangibles Of Certain Transportation Businesses
  (a) A portion of the total intangible value of a transportation business whose intangibles are appraised as provided by Subchapter A of Chapter 24 of ...
• Texas Tax Code Section 21.08 - Intangibles Of Certain Financial Institutions
  (a) The taxable situs of intangible property owned by an insurance company incorporated under the laws of this state is determined as provided by Article ...
• Texas Tax Code Section 22.01 - Rendition Generally
  (a) Except as provided by Chapter 24, a person shall render for taxation all tangible personal property used for the production of income that the ...
• Texas Tax Code Section 22.02 - Rendition Of Property Losing Exemption During Tax Year Or For Which Exemption Application Is Denied
  (a) If an exemption applicable to a property on January 1 terminates during the tax year, the person who owns or acquires the property on ...
• Texas Tax Code Section 22.03 - Report Of Decreased Value
  (a) A person who believes the appraised value of his property decreased during the preceding tax year for any reason other than normal depreciation may ...
• Texas Tax Code Section 22.04 - Report By Bailee, Lessee, Or Other Possessor
  (a) When required by the chief appraiser, a person shall file a report listing the name and address of each owner of property that is ...
• Texas Tax Code Section 22.05 - Rendition By Railroad
  (a) In addition to other reports required by Chapter 24 of this code, a railroad corporation shall render the property the railroad corporation owns or ...
• Texas Tax Code Section 22.07 - Inspection Of Property
  (a) The chief appraiser or his authorized representative may enter the premises of a business, trade, or profession and inspect the property to determine the ...
• Texas Tax Code Section 22.21 - Publicizing Requirements
  Each year the comptroller and each chief appraiser shall publicize in a manner reasonably designed to notify all property owners the requirements of the law ...
• Texas Tax Code Section 22.22 - Method For Requiring Rendition Or Report
  The chief appraiser may require a rendition statement or property report he is authorized to require by this chapter by delivering written notice that the ...
• Texas Tax Code Section 22.23 - Filing Date
  (a) Rendition statements and property reports must be delivered to the chief appraiser after January 1 and not later than April 15, except as provided ...
• Texas Tax Code Section 22.24 - Rendition And Report Forms
  (a) A person required to render property or to file a report as provided by this chapter shall use a form that substantially complies with ...
• Texas Tax Code Section 22.25 - Place And Manner Of Filing
  A rendition statement or property report required or authorized by this chapter must be filed with the chief appraiser for the district in which the ...
• Texas Tax Code Section 22.26 - Signature
  (a) Each rendition statement or property report required or authorized by this chapter must be signed by an individual who is required to file the ...
• Texas Tax Code Section 22.27 - Confidential Information
  (a) Rendition statements, real and personal property reports, attachments to those statements and reports, and other information the owner of property provides to the appraisal ...
• Texas Tax Code Section 22.28 - Penalty For Delinquent Report
  (a) Except as otherwise provided by Section 22.30, the chief appraiser shall impose a penalty on a person who fails to timely file a rendition ...
• Texas Tax Code Section 22.29 - Penalty For Fraud Or Intent To Evade Tax
  (a) The chief appraiser shall impose an additional penalty on the person equal to 50 percent of the total amount of taxes imposed on the ...
• Texas Tax Code Section 22.30 - Waiver Of Penalty
  (a) The chief appraiser may waive the penalty imposed by Section 22.28 or 22.29 if the chief appraiser determines that the person exercised reasonable diligence ...
• Texas Tax Code Section 22.41 - Report Of Political Subdivision Actions Affecting Real Property Values
  (a) At the request of the chief appraiser of an appraisal district in which a political subdivision of this state has territory, the governing body ...
• Texas Tax Code Section 23.01 - Appraisals Generally
  (a) Except as otherwise provided by this chapter, all taxable property is appraised at its market value as of January 1. (b) The market value ...
• Texas Tax Code Section 23.0101 - Consideration Of Alternate Appraisal Methods
  In determining the market value of property, the chief appraiser shall consider the cost, income, and market data comparison methods of appraisal and use the ...
• Texas Tax Code Section 23.011 - Cost Method Of Appraisal
  If the chief appraiser uses the cost method of appraisal to determine the market value of real property, the chief appraiser shall: (1) use cost ...
• Texas Tax Code Section 23.012 - Income Method Of Appraisal
  (a) If the income method of appraisal is the most appropriate method to use to determine the market value of real property, the chief appraiser ...
• Texas Tax Code Section 23.013 - Market Data Comparison Method Of Appraisal
  If the chief appraiser uses the market data comparison method of appraisal to determine the market value of real property, the chief appraiser shall use ...
• Texas Tax Code Section 23.014 - Exclusion Of Property As Real Property
  In determining the market value of real property, the chief appraiser shall analyze the effect on that value of, and exclude from that value the ...
• Texas Tax Code Section 23.02 - Reappraisal Of Property Damaged In Natural Disaster Area
  (a) The governing body of a taxing unit that is located partly or entirely inside an area declared to be a natural disaster area by ...
• Texas Tax Code Section 23.03 - Compilation Of Large Properties And Properties Subject To Limitation On Appraised Value
  Each year the chief appraiser shall compile and send to the Texas Department of Economic Development a list of properties in the appraisal district that ...
• Texas Tax Code Section 23.11 - Governmental Action That Constitutes Taking
  In appraising private real property, the effect of a governmental action on the market value of private real property as determined in a suit or ...
• Texas Tax Code Section 23.12 - Inventory
  (a) Except as provided by Sections 23.121, 23.1241, 23.124, and 23.127, the market value of an inventory is the price for which it would sell ...
• Texas Tax Code Section 23.121 - Dealer's Motor Vehicle Inventory; Value
  (a) In this section: (1) "Chief appraiser" means the chief appraiser for the appraisal district in which a dealer's motor vehicle inventory is located. (2) ...
• Texas Tax Code Section 23.122 - Prepayment Of Taxes By Certain Taxpayers
  (a) In this section: (1) "Aggregate tax rate" means the combined tax rates of all relevant taxing units authorized by law to levy property taxes ...
• Texas Tax Code Section 23.123 - Declarations And Statements Confidential
  (a) In this section: (1) "Collector" has the meaning given it in Section 23.122 of this code. (2) "Chief appraiser" has the meaning given it ...
• Texas Tax Code Section 23.124 - Dealer's Vessel And Outboard Motor Inventory; Value
  (a) In this section: (1) "Chief appraiser" means the chief appraiser for the appraisal district in which a dealer's vessel and outboard motor inventory is ...
• Texas Tax Code Section 23.1241 - Dealer's Heavy Equipment Inventory; Value
  (a) In this section: (1) "Dealer" means a person engaged in the business in this state of selling heavy equipment. (2) "Dealer's heavy equipment inventory" ...
• Texas Tax Code Section 23.1242 - Prepayment Of Taxes By Heavy Equipment Dealers
  (a) In this section: (1) "Aggregate tax rate" means the combined tax rates of all appropriate taxing units authorized by law to levy property taxes ...
• Texas Tax Code Section 23.125 - Prepayment Of Taxes By Certain Taxpayers
  (a) in this section: (1) "Aggregate tax rate" means the combined tax rates of all relevant taxing units authorized by law to levy property taxes ...
• Texas Tax Code Section 23.126 - Declarations And Statements Confidential
  (a) in this section: (1) "Collector" has the meaning given it in Section 23.124 of this code. (2) "Chief appraiser" has the meaning given it ...
• Texas Tax Code Section 23.127 - Retail Manufactured Housing Inventory; Value
  (a) In this section: (1) "Chief appraiser" means the chief appraiser for the appraisal district in which a retailer's retail manufactured housing inventory is located. ...
• Texas Tax Code Section 23.128 - Prepayment Of Taxes By Manufactured Housing Retailers
  (a) In this section: (1) "Aggregate tax rate" means the combined tax rates of all appropriate taxing units authorized by law to impose property taxes ...
• Texas Tax Code Section 23.13 - Taxable Leaseholds
  A taxable leasehold or other possessory interest in real property that is exempt from taxation to the owner of the estate or interest encumbered by ...
• Texas Tax Code Section 23.135 - License To Occupy Dwelling Unit In Tax-Exempt Retirement Community
  A license to occupy a dwelling unit in a retirement community that is exempt from taxation under Section 11.18(d)(19) is not a taxable leasehold or ...
• Texas Tax Code Section 23.14 - Appraisal Of Property Subject To Environmental Response Requirement
  (a) In this section, "environmental response requirement" means remedial action by a property owner to correct, mitigate, or prevent a present or future air, water, ...
• Texas Tax Code Section 23.15 - Intangibles Of An Insurance Company
  Intangible property owned by an insurance company incorporated under the laws of this state is appraised as provided by Article 4.01, Insurance Code. Acts 1979, ...
• Texas Tax Code Section 23.16 - Intangibles Of A Savings And Loan Association
  Intangible property owned by a savings and loan association is appraised as provided by Section 89.003, Finance Code. Acts 1979, 66th Leg., p. 2253, ch. ...
• Texas Tax Code Section 23.17 - Mineral Interest Not Being Produced
  An interest in a mineral that may be removed by surface mining or quarrying from a deposit and that is not being produced is appraised ...
• Texas Tax Code Section 23.175 - Oil Or Gas Interest
  (a) If a real property interest in oil or gas in place is appraised by a method that takes into account the future income from ...
• Texas Tax Code Section 23.18 - Property Owned By A Nonprofit Homeowners' Organization For The Benefit Of Its Members
  (a) Because many residential subdivisions are developed on the basis of a nonprofit corporation or association maintaining nominal ownership to property, such as swimming pools, ...
• Texas Tax Code Section 23.19 - Property Occupied By Stockholders Of Corporation Incorporated Under Cooperative Association Act
  (a) In this section, "cooperative housing corporation" means a corporation incorporated under the Cooperative Association Act (Article 1396-50.01, Vernon's Texas Civil Statutes) to provide dwelling ...
• Texas Tax Code Section 23.20 - Waiver Of Special Appraisal
  (a) An owner of inventory or real property may in writing waive the right to special appraisal provided by Section 23.12 or Subchapter C, D, ...
• Texas Tax Code Section 23.21 - Property Used To Provide Affordable Housing
  (a) In appraising real property that is rented or leased to a low-income individual or family meeting income-eligibility standards established by the owner of the ...
• Texas Tax Code Section 23.215 - Appraisal Of Certain Nonexempt Property Used For Low-Income Or Moderate-Income Housing
  (a) This section applies only to real property owned by an organization: (1) that on the effective date of this section was rented to a ...
• Texas Tax Code Section 23.22 - Land Use Of Which Is Restricted By Governmental Entity
  In appraising land the use of which is subject to a restriction that is imposed by a governmental entity and to which the owner of ...
• Texas Tax Code Section 23.225 - Appraisal Of Land Included In Habitat Preserve And Subject To Conservation Easement
  (a) In this section, "endangered species," "federal permit," and "habitat preserve" have the meanings assigned by Section 83.011, Parks and Wildlife Code. (b) In appraising ...
• Texas Tax Code Section 23.23 - Limitation On Appraised Value Of Residence Homestead
  (a) The appraised value of a residence homestead for a tax year may not exceed the lesser of: (1) the market value of the property; ...
• Texas Tax Code Section 23.24 - Furniture, Fixtures, And Equipment
  If real property is appraised by a method that takes into account the value of furniture, fixtures, and equipment in or on the real property, ...
• Texas Tax Code Section 23.41 - Appraisal
  (a) Land designated for agricultural use is appraised at its value based on the land's capacity to produce agricultural products. The value of land based ...
• Texas Tax Code Section 23.42 - Eligibility
  (a) An individual is entitled to have land he owns designated for agricultural use if, on January 1: (1) the land has been devoted exclusively ...
• Texas Tax Code Section 23.425 - Eligibility Of Land Used For Growing Florist Items In Certain Counties
  (a) This section applies only to land: (1) that is located in a county with a population of 35,000 or less; and (2) on which ...
• Texas Tax Code Section 23.43 - Application
  (a) An individual claiming the right to have his land designated for agricultural use must apply for the designation each year he claims it. Application ...
• Texas Tax Code Section 23.431 - Late Application For Agricultural Designation
  (a) The chief appraiser shall accept and approve or deny an application for an agricultural designation after the deadline for filing it has passed if ...
• Texas Tax Code Section 23.44 - Action On Application
  (a) The chief appraiser shall determine individually each claimant's right to the agricultural designation. After considering the application and all relevant information, the chief appraiser ...
• Texas Tax Code Section 23.45 - Application Confidential
  (a) An application for agricultural designation filed with a chief appraiser is confidential and not open to public inspection. The application and the information it ...
• Texas Tax Code Section 23.46 - Additional Taxation
  (a) When appraising land designated for agricultural use, the chief appraiser also shall appraise the land at its market value and shall record both the ...
• Texas Tax Code Section 23.47 - Loan Secured By Lien On Agricultural-Use Land
  (a) A lender may not require as a condition to granting or amending the terms of a loan secured by a lien in favor of ...
• Texas Tax Code Section 23.51 - Definitions
  In this subchapter: (1) "Qualified open-space land" means land that is currently devoted principally to agricultural use to the degree of intensity generally accepted in ...
• Texas Tax Code Section 23.52 - Appraisal Of Qualified Agricultural Land
  (a) The appraised value of qualified open-space land is determined on the basis of the category of the land, using accepted income capitalization methods applied ...
• Texas Tax Code Section 23.521 - Standards For Qualification Of Land For Appraisal Based On Wildlife Management Use
  (a) The Parks and Wildlife Department, with the assistance of the comptroller, shall develop standards for determining whether land qualifies under Section 23.51(7) for appraisal ...
• Texas Tax Code Section 23.53 - Capitalization Rate
  The capitalization rate to be used in determining the appraised value of qualified open-space land as provided by this subchapter is 10 percent or the ...
• Texas Tax Code Section 23.54 - Application
  (a) A person claiming that his land is eligible for appraisal under this subchapter must file a valid application with the chief appraiser. (b) To ...
• Texas Tax Code Section 23.541 - Late Application For Appraisal As Agricultural Land
  (a) The chief appraiser shall accept and approve or deny an application for appraisal under this subchapter after the deadline for filing it has passed ...
• Texas Tax Code Section 23.55 - Change Of Use Of Land
  (a) If the use of land that has been appraised as provided by this subchapter changes, an additional tax is imposed on the land equal ...
• Texas Tax Code Section 23.56 - Land Ineligible For Appraisal As Open-Space Land
  Land is not eligible for appraisal as provided by this subchapter if: (1) the land is located inside the corporate limits of an incorporated city ...
• Texas Tax Code Section 23.57 - Action On Applications
  (a) The chief appraiser shall determine separately each applicant's right to have his land appraised under this subchapter. After considering the application and all relevant ...
• Texas Tax Code Section 23.58 - Loan Secured By Lien On Open-Space Land
  (a) A lender may not require as a condition to granting or amending the terms of a loan secured by a lien in favor of ...
• Texas Tax Code Section 23.59 - Appraisal Of Open-Space Land That Is Converted To Timber Production
  (a) If land that has been appraised under this subchapter for at least five preceding years is converted to production of timber after September 1, ...
• Texas Tax Code Section 23.71 - Definitions
  In this subchapter: (1) "Category of the land" means the value classification of land for timber production, based on soil type, soil capability, general topography, ...
• Texas Tax Code Section 23.72 - Qualification For Productivity Appraisal
  Land qualifies for appraisal as provided by this subchapter if it is currently and actively devoted principally to production of timber or forest products to ...
• Texas Tax Code Section 23.73 - Appraisal Of Qualified Timber Land
  (a) The appraised value of qualified timber land is determined on the basis of the category of the land, using accepted income capitalization methods applied ...
• Texas Tax Code Section 23.74 - Capitalization Rate
  (a) The capitalization rate to be used in determining the appraised value of qualified timber land as provided by this subchapter is the greater of: ...
• Texas Tax Code Section 23.75 - Application
  (a) A person claiming that his land is eligible for appraisal as provided by this subchapter must file a valid application with the chief appraiser. ...
• Texas Tax Code Section 23.751 - Late Application For Appraisal As Timber Land
  (a) The chief appraiser shall accept and approve or deny an application for appraisal under this subchapter after the deadline for filing it has passed ...
• Texas Tax Code Section 23.76 - Change Of Use Of Land
  (a) If the use of land that has been appraised as provided by this subchapter changes, an additional tax is imposed on the land equal ...
• Texas Tax Code Section 23.77 - Land Ineligible For Appraisal As Timber Land
  Land is not eligible for appraisal as provided by this subchapter if: (1) the land is located inside the corporate limits of an incorporated city ...
• Texas Tax Code Section 23.78 - Minimum Taxable Value Of Timber Land
  The taxable value of qualified timber land appraised as provided by this subchapter may not be less than the appraised value of that land for ...
• Texas Tax Code Section 23.79 - Action On Applications
  (a) The chief appraiser shall determine separately each applicant's right to have his land appraised under this subchapter. After considering the application and all relevant ...
• Texas Tax Code Section 23.81 - Definitions
  In this subchapter: (1) "Recreational, park, or scenic use" means use for individual or group sporting activities, for park or camping activities, for development of ...
• Texas Tax Code Section 23.82 - Voluntary Restrictions
  (a) The owner of a fee simple estate in land of at least five acres may limit the use of the land to recreational, park, ...
• Texas Tax Code Section 23.83 - Appraisal Of Restricted Land
  (a) A person is entitled to have land he owns appraised under this subchapter if, on January 1: (1) the land is restricted as provided ...
• Texas Tax Code Section 23.84 - Application
  (a) A person claiming the right to have his land appraised under this subchapter must apply for the right the first year he claims it. ...
• Texas Tax Code Section 23.85 - Action On Application
  (a) The chief appraiser shall determine individually each claimant's right to appraisal under this subchapter. After considering the application and all relevant information, the chief ...
• Texas Tax Code Section 23.86 - Additional Taxation For Preceding Years
  (a) If land that has been appraised under this subchapter is no longer subject to a deed restriction or is diverted to a use other ...
• Texas Tax Code Section 23.87 - Penalty For Violating Deed Restriction
  (a) If land appraised under this subchapter is used for other than recreational, park, or scenic uses before the term of the deed restriction expires, ...
• Texas Tax Code Section 23.91 - Definitions
  In this subchapter: (1) "Airport property" means real property that is designed to be used or is used for airport purposes, including the landing, parking, ...
• Texas Tax Code Section 23.92 - Voluntary Restrictions
  (a) The owner of a fee simple estate in property of at least five acres may limit the use of that part of the property ...
• Texas Tax Code Section 23.93 - Appraisal Of Restricted Land
  (a) A person is entitled to have airport property he owns appraised under this subchapter if, on January 1: (1) the property is restricted as ...
• Texas Tax Code Section 23.94 - Application
  (a) A person claiming the right to have his airport property appraised under this subchapter must apply for the right the first year he claims ...
• Texas Tax Code Section 23.95 - Action On Application
  (a) The chief appraiser shall determine individually each claimant's right to appraisal under this subchapter. After considering the application and all relevant information, the chief ...
• Texas Tax Code Section 23.96 - Taxation For Preceding Years
  (a) If airport property that has been appraised under this subchapter is no longer subject to a deed restriction, an additional tax is imposed on ...
• Texas Tax Code Section 23.97 - Penalty For Violating Deed Restriction
  (a) If airport property appraised under this subchapter is used as other than public access airport property before the term of the deed restriction expires, ...
• Texas Tax Code Section 23.9801 - Definitions
  In this subchapter: (1) "Aesthetic management zone" means timber land on which timber harvesting is restricted for aesthetic or conservation purposes, including: (A) maintaining standing ...
• Texas Tax Code Section 23.9802 - Qualification For Appraisal As Restricted-Use Timber Land
  (a) Land qualifies for appraisal as provided by this subchapter if the land is in an aesthetic management zone, critical wildlife habitat zone, or streamside ...
• Texas Tax Code Section 23.9803 - Appraisal Of Qualified Restricted-Use Timber Land
  (a) Except as provided by Subsection (b), the appraised value of qualified restricted-use timber land is one-half of the appraised value of the land as ...
• Texas Tax Code Section 23.9804 - Application
  (a) A person claiming that the person's land is eligible for appraisal as provided by this subchapter must file a valid application with the chief ...
• Texas Tax Code Section 23.9805 - Action On Application
  (a) The chief appraiser shall determine separately each applicant's right to have the applicant's land appraised under this subchapter. After considering the application and all ...
• Texas Tax Code Section 23.9806 - Application Denial Based On Zone Location
  (a) Before a chief appraiser may deny an application under Section 23.9805 on the ground that the land is not located in an aesthetic management ...
• Texas Tax Code Section 23.9807 - Change Of Use Of Land
  (a) If the use of land that has been appraised as provided by this subchapter changes to a use that qualifies the land for appraisal ...
• Texas Tax Code Section 24.31 - Appraisal At Headquarters
  The chief appraiser for the county in which the owner of rolling stock used by a railroad resides or maintains a principal place of business ...
• Texas Tax Code Section 24.32 - Rolling Stock Information Reports
  (a) In addition to any reports required by Chapter 22, a person who on January 1 owns or manages and controls as a fiduciary any ...
• Texas Tax Code Section 24.33 - Report Of Leased Rolling Stock Forwarded
  If the owner of leased rolling stock resides in this state or maintains a place of business in this state, the chief appraiser receiving the ...
• Texas Tax Code Section 24.34 - Interstate Allocation
  (a) If the railroad operates in another state or country, the chief appraiser shall allocate to this state the proportion of the total market value ...
• Texas Tax Code Section 24.35 - Notice, Review, And Protest
  (a) The chief appraiser shall deliver notice to the owner of the rolling stock as provided by Section 25.19 of this code and present the ...
• Texas Tax Code Section 24.36 - Certification To Comptroller
  On approval of the appraised value of the rolling stock as provided by Chapter 41 of this code, the chief appraiser shall certify to the ...
• Texas Tax Code Section 24.365 - Correction Of Certified Amount
  (a) A chief appraiser who discovers that the chief appraiser's certification to the comptroller of the amount of the market value of rolling stock allocated ...
• Texas Tax Code Section 24.37 - Intrastate Apportionment
  The comptroller shall apportion the appraised value of each owner's rolling stock to each county in which the railroad using it operates according to the ...
• Texas Tax Code Section 24.38 - Certification Of Apportioned Value
  Before August 1, the comptroller shall certify to the county assessor-collector for each county in which a railroad operates: (1) the county's apportioned amount of ...
• Texas Tax Code Section 24.39 - Imposition Of Tax
  The county assessor-collector and commissioners court may not change the apportioned values certified as provided by this subchapter. The county assessor-collector shall add each owner's ...
• Texas Tax Code Section 24.40 - Omitted Property
  (a) If a chief appraiser discovers that rolling stock used in this state and subject to appraisal by him has not been appraised and apportioned ...
• Texas Tax Code Section 25.01 - Preparation Of Appraisal Records
  (a) By May 15 or as soon thereafter as practicable, the chief appraiser shall prepare appraisal records listing all property that is taxable in the ...
• Texas Tax Code Section 25.011 - Special Appraisal Records
  (a) The chief appraiser for each appraisal district shall prepare and maintain a record of property specially appraised under Chapter 23 of this code and ...
• Texas Tax Code Section 25.02 - Form And Content
  (a) The appraisal records shall be in the form prescribed by the comptroller and shall include: (1) the name and address of the owner or, ...
• Texas Tax Code Section 25.025 - Confidentiality Of Certain Home Address Information
  (a) This section applies only to: (1) a peace officer as defined by Article 2.12, Code of Criminal Procedure; (2) a county jailer as defined ...
• Texas Tax Code Section 25.026 - Confidentiality Of Violence Shelter Center And Sexual Assault Program Address Information
  (a) In this section: (1) "Family violence shelter center" has the meaning assigned by Section 51.002, Human Resources Code. (2) "Sexual assault program" has the ...
• Texas Tax Code Section 25.027 - Information Regarding Certain Residential Property
  (a) Information in appraisal records may not be posted on the Internet if the information is a photograph, sketch, or floor plan of an improvement ...
• Texas Tax Code Section 25.03 - Description
  (a) Property shall be described in the appraisal records with sufficient certainty to identify it. The description of a manufactured home shall include the correct ...
• Texas Tax Code Section 25.04 - Separate Estates Or Interests
  Except as otherwise provided by this chapter, when different persons own land and improvements in separate estates or interests, each separately owned estate or interest ...
• Texas Tax Code Section 25.05 - Life Estates
  Real property owned by a life tenant and remainderman shall be listed in the name of the life tenant. Acts 1979, 66th Leg., p. 2270, ...
• Texas Tax Code Section 25.06 - Property Encumbered By Possessory Or Security Interest
  (a) Except as provided by Section 25.07, property encumbered by a leasehold or other possessory interest or by a mortgage, deed of trust, or other ...
• Texas Tax Code Section 25.07 - Leasehold And Other Possessory Interests In Exempt Property
  (a) Except as provided by Subsection (b) of this section, a leasehold or other possessory interest in real property that is exempt from taxation to ...
• Texas Tax Code Section 25.08 - Improvements
  (a) Except as provided by Subsections (b) through (f), an improvement may be listed in the name of the owner of the land on which ...
• Texas Tax Code Section 25.09 - Condominiums And Planned Unit Developments
  (a) A separately owned apartment or unit in a condominium as defined in the Condominium Act shall be listed in the name of the owner ...
• Texas Tax Code Section 25.10 - Standing Timber
  (a) Except as provided by Subsections (b) and (c) of this section, standing timber may be listed together with the land on which it is ...
• Texas Tax Code Section 25.11 - Undivided Interests
  (a) Except as provided by Section 25.12 of this code and by Subsection (b) of this section, a property owned in undivided interests may be ...
• Texas Tax Code Section 25.12 - Mineral Interest
  (a) Except as provided by Subsection (b) of this section, each separate interest in minerals in place shall be listed separately from other interests in ...
• Texas Tax Code Section 25.13 - Exempt Property Subject To Contract Of Sale
  Property that is exempt from taxation to the titleholder but is subject on January 1 to a contract of sale to a person not entitled ...
• Texas Tax Code Section 25.135 - Qualifying Trusts
  The interest of a qualifying trust as defined by Section 11.13(j) in a residence homestead shall be listed in the name of the trustor of ...
• Texas Tax Code Section 25.16 - Property Losing Exemption During Tax Year
  (a) If an exemption applicable to a property on January 1 terminates during the tax year, the property shall be listed in the name of ...
• Texas Tax Code Section 25.17 - Property Overlapping Taxing Unit Boundaries
  If real property is located partially outside and partially inside a taxing unit's boundaries, the portion inside the unit's boundaries shall be listed separately from ...
• Texas Tax Code Section 25.18 - Periodic Reappraisals
  (a) Each appraisal office shall implement the plan for periodic reappraisal of property approved by the board of directors under Section 6.05(i). (b) The plan ...
• Texas Tax Code Section 25.19 - Notice Of Appraised Value
  (a) By May 15 or as soon thereafter as practicable, the chief appraiser shall deliver a clear and understandable written notice to a property owner ...
• Texas Tax Code Section 25.195 - Inspection By Property Owner
  (a) After the chief appraiser has submitted the appraisal records to the appraisal review board as provided by Section 25.22(a), a property owner or the ...
• Texas Tax Code Section 25.20 - Access By Taxing Units
  The chief appraiser shall give the assessor for a taxing unit in the district reasonable access to the appraisal records at any time. Acts 1979, ...
• Texas Tax Code Section 25.21 - Omitted Property
  (a) If the chief appraiser discovers that real property was omitted from an appraisal roll in any one of the five preceding years or that ...
• Texas Tax Code Section 25.22 - Submission For Review And Protest
  (a) By May 15 or as soon thereafter as practicable, the chief appraiser shall submit the completed appraisal records to the appraisal review board for ...
• Texas Tax Code Section 25.23 - Supplemental Appraisal Records
  (a) After submission of appraisal records, the chief appraiser shall prepare supplemental appraisal records listing: (1) each taxable property the chief appraiser discovers that is ...
• Texas Tax Code Section 25.24 - Appraisal Roll
  The appraisal records, as changed by order of the appraisal review board and approved by that board, constitute the appraisal roll for the district. Acts ...
• Texas Tax Code Section 25.25 - Correction Of Appraisal Roll
  (a) Except as provided by Chapters 41 and 42 of this code and by this section, the appraisal roll may not be changed. (b) The ...
• Texas Tax Code Section 26.01 - Submission Of Rolls To Taxing Units
  (a) By July 25, the chief appraiser shall prepare and certify to the assessor for each taxing unit participating in the district that part of ...
• Texas Tax Code Section 26.012 - Definitions
  In this chapter: (1) "Additional sales and use tax" means an additional sales and use tax imposed by: (A) a city under Section 321.101(b); (B) ...
• Texas Tax Code Section 26.02 - Assessment Ratios Prohibited
  The assessment of property for taxation on the basis of a percentage of its appraised value is prohibited. All property shall be assessed on the ...
• Texas Tax Code Section 26.03 - Treatment Of Captured Appraised Value And Tax Increment
  (a) In this section, "captured appraised value," "reinvestment zone," "tax increment," and "tax increment fund" have the meanings assigned by Chapter 311. (b) This section ...
• Texas Tax Code Section 26.04 - Submission Of Roll To Governing Body; Effective And Rollback Tax Rates
  (a) On receipt of the appraisal roll, the assessor for a taxing unit shall determine the total appraised value, the total assessed value, and the ...
• Texas Tax Code Section 26.041 - Tax Rate Of Unit Imposing Additional Sales And Use Tax
  (a) In the first year in which an additional sales and use tax is required to be collected, the effective tax rate and rollback tax ...
• Texas Tax Code Section 26.043 - Effective Tax Rate In City Imposing Mass Transit Sales And Use Tax
  (a) In the tax year in which a city has set an election on the question of whether to impose a local sales and use ...
• Texas Tax Code Section 26.044 - Effective Tax Rate To Pay For State Criminal Justice Mandate
  (a) The first time that a county adopts a tax rate after September 1, 1991, in which the state criminal justice mandate applies to the ...
• Texas Tax Code Section 26.0441 - Tax Rate Adjustment For Indigent Health Care
  (a) In the first tax year in which a taxing unit adopts a tax rate after January 1, 2000, and in which the enhanced minimum ...
• Texas Tax Code Section 26.045 - Rollback Relief For Pollution Control Requirements
  (a) The rollback tax rate for a political subdivision of this state is increased by the rate that, if applied to the total current value, ...
• Texas Tax Code Section 26.05 - Tax Rate
  (a) The governing body of each taxing unit, before the later of September 30 or the 60th day after the date the certified appraisal roll ...
• Texas Tax Code Section 26.051 - Evidence Of Unrecorded Tax Rate Adoption
  (a) If a taxing unit does not make a proper record of the adoption of a tax rate for a year but the tax rate ...
• Texas Tax Code Section 26.052 - Simplified Tax Rate Notice For Taxing Units With Low Tax Levies
  (a) This section applies only to a taxing unit for which the total tax rate proposed for the current tax year: (1) is 50 cents ...
• Texas Tax Code Section 26.06 - Notice, Hearing, And Vote On Tax Increase
  (a) A public hearing required by Section 26.05 may not be held before the seventh day after the date the notice of the public hearing ...
• Texas Tax Code Section 26.065 - Supplemental Notice Of Hearing On Tax Rate Increase
  (a) In addition to the notice required under Section 26.06, the governing body of a taxing unit required to hold a public hearing by Section ...
• Texas Tax Code Section 26.07 - Election To Repeal Increase
  (a) If the governing body of a taxing unit other than a school district adopts a tax rate that exceeds the rollback tax rate calculated ...
• Texas Tax Code Section 26.08 - Election To Ratify School Taxes
  (a) If the governing body of a school district adopts a tax rate that exceeds the district's rollback tax rate, the registered voters of the ...
• Texas Tax Code Section 26.081 - Petition Signatures
  (a) A voter's signature on a petition filed in connection with an election under this chapter is not required to appear exactly as the voter's ...
• Texas Tax Code Section 26.085 - Election To Limit Dedication Of School Funds To Junior College
  (a) If the percentage of the total tax levy of a school district dedicated by the governing body of the school district to a junior ...
• Texas Tax Code Section 26.09 - Calculation Of Tax
  (a) On receipt of notice of the tax rate for the current tax year, the assessor for a taxing unit other than a county shall ...
• Texas Tax Code Section 26.10 - Prorating Taxes--Loss Of Exemption
  (a) If the appraisal roll shows that a property is eligible for taxation for only part of a year because an exemption, other than a ...
• Texas Tax Code Section 26.11 - Prorating Taxes--Acquisition By Government
  (a) If the federal government, the state, or a political subdivision of the state acquires the right to possession of taxable property under a court ...
• Texas Tax Code Section 26.111 - Prorating Taxes--Acquisition By Charitable Organization
  (a) If an organization acquires taxable property that qualifies for and is granted an exemption under Section 11.181(a) or 11.182(a) for the year in which ...
• Texas Tax Code Section 26.112 - Calculation Of Taxes On Residence Homestead Of Elderly Or Disabled Person
  (a) Except as provided by Section 26.10(b), if at any time during a tax year property is owned by an individual who qualifies for an ...
• Texas Tax Code Section 26.113 - Prorating Taxes--Acquisition By Nonprofit Organization
  (a) If a person acquires taxable property that qualifies for and is granted an exemption covered by Section 11.42(d) for a portion of the year ...
• Texas Tax Code Section 26.12 - Units Created During Tax Year
  (a) If a taxing unit is created after January 1 and before July 1, the chief appraiser shall prepare and deliver an appraisal roll for ...
• Texas Tax Code Section 26.13 - Taxing Unit Consolidation During Tax Year
  (a) If two or more taxing units consolidate into a single taxing unit after January 1, the governing body of the consolidated unit may elect ...
• Texas Tax Code Section 26.135 - Tax Dates For Certain School Districts
  (a) A school district that before January 1, 1989, has for at least 10 years followed a practice of adopting its tax rate at a ...
• Texas Tax Code Section 26.14 - Annexation Of Property During Tax Year
  (a) Except as provided by Subsection (b) of this section, a taxing unit may not impose a tax on property annexed by the unit after ...
• Texas Tax Code Section 26.15 - Correction Of Tax Roll
  (a) Except as provided by Chapters 41 and 42 of this code and in this section, the tax roll for a taxing unit may not ...
• Texas Tax Code Section 31.01 - Tax Bills
  (a) Except as provided by Subsection (f), the assessor for each taxing unit shall prepare and mail a tax bill to each person in whose ...
• Texas Tax Code Section 31.02 - Delinquency Date
  (a) Except as provided by Subsection (b) of this section and by Sections 31.03 and 31.04 of this code, taxes are due on receipt of ...
• Texas Tax Code Section 31.03 - Split Payment Of Taxes
  (a) The governing body of a taxing unit that collects its own taxes may provide, in the manner required by law for official action by ...
• Texas Tax Code Section 31.031 - Installment Payments Of Certain Homestead Taxes
  (a) If before the delinquency date an individual who is disabled or at least 65 years of age and is qualified for an exemption under ...
• Texas Tax Code Section 31.032 - Installment Payments Of Taxes On Property In Disaster Area
  (a) This section applies only to: (1) real property that: (A) is the residence homestead of the owner or consists of property that is used ...
• Texas Tax Code Section 31.035 - Performance Of Service In Lieu Of Payment Of Taxes On Homestead Of Elderly Person
  (a) The governing body of a taxing unit by order or resolution may permit an individual who is at least 65 years of age to ...
• Texas Tax Code Section 31.036 - Performance Of Teaching Services In Lieu Of Payment Of School Taxes On Homestead
  (a) The governing body of a school district by resolution may permit qualified individuals to perform teaching services for the school district at a junior ...
• Texas Tax Code Section 31.037 - Performance Of Teaching Services By Employee In Lieu Of Payment Of School Taxes On Property Of Business Entity
  (a) The governing body of a school district by resolution may authorize a corporation or other business entity to permit a qualified individual employed by ...
• Texas Tax Code Section 31.04 - Postponement Of Delinquency Date
  (a) If a tax bill is mailed after January 10, the delinquency date provided by Section 31.02 of this code is postponed to the first ...
• Texas Tax Code Section 31.05 - Discounts
  (a) The governing body of a taxing unit may adopt the discounts provided by Subsection (b) or Subsection (c), or both, in the manner required ...
• Texas Tax Code Section 31.06 - Medium Of Payment
  (a) Except as provided by Section 31.061, taxes are payable only in currency of the United States. However, a collector may accept a check or ...
• Texas Tax Code Section 31.061 - Payment Of Taxes Assessed Against Real Property By Conveyance To Taxing Unit Of Property
  (a) An owner of real property may, subject to the approval of the governing body of all of the taxing units, by deed convey the ...
• Texas Tax Code Section 31.07 - Certain Payments Accepted
  (a) A person may pay the tax imposed on any one property without simultaneously paying taxes imposed on other property he owns. (b) A collector ...
• Texas Tax Code Section 31.071 - Conditional Payments
  (a) The collector of a taxing unit shall accept conditional payments of taxes before the delinquency date for property taxes that are subject to a ...
• Texas Tax Code Section 31.072 - Escrow Accounts
  (a) The collector for a taxing unit may enter a contract with a property owner under which the property owner deposits money in an escrow ...
• Texas Tax Code Section 31.073 - Restricted Or Conditional Payments Prohibited
  A restriction or condition placed on a check in payment of taxes, penalties, or interest by the maker that limits the amount of taxes, penalties, ...
• Texas Tax Code Section 31.075 - Tax Receipt
  (a) At the request of a property owner or a property owner's agent, the collector for a taxing unit shall issue a receipt showing the ...
• Texas Tax Code Section 31.08 - Tax Certificate
  (a) At the request of any person, a collector for a taxing unit shall issue a certificate showing the amount of delinquent taxes, penalties, interest, ...
• Texas Tax Code Section 31.081 - Property Tax Withholding On Purchase Of Business Or Inventory
  (a) This section applies only to a person who purchases a business, an interest in a business, or the inventory of a business from a ...
• Texas Tax Code Section 31.10 - Reports And Remittances Of Other Taxes
  (a) Each month the collector of taxes for a taxing unit shall prepare and submit to the governing body of the unit a written report ...
• Texas Tax Code Section 31.11 - Refunds Of Overpayments Or Erroneous Payments
  (a) If a taxpayer applies to the tax collector of a taxing unit for a refund of an overpayment or erroneous payment of taxes and ...
• Texas Tax Code Section 31.111 - Refunds Of Duplicate Payments
  (a) The collector of a taxing unit who determines that a person erred in making a payment of taxes because the identical taxes were paid ...
• Texas Tax Code Section 31.115 - Payment Of Tax Under Protest
  Payment of an ad valorem tax is involuntary if the taxpayer indicates that the tax is paid under protest: (1) on the instrument by which ...
• Texas Tax Code Section 31.12 - Payment Of Tax Refunds; Interest
  (a) If a refund of a tax provided by Section 11.431(b), 26.07(g), 26.15(f), 31.11, or 31.111 is paid on or before the 60th day after ...
• Texas Tax Code Section 32.01 - Tax Lien
  (a) On January 1 of each year, a tax lien attaches to property to secure the payment of all taxes, penalties, and interest ultimately imposed ...
• Texas Tax Code Section 32.014 - Tax Lien On Manufactured Home
  (a) If the owner of a manufactured home has elected to treat the home as real property under Section 25.08, the tax lien shall be ...
• Texas Tax Code Section 32.015 - Tax Lien On Manufactured Home
  (a) On payment of the taxes, penalties, and interest for a year for which a valid tax lien has been recorded on the title records ...
• Texas Tax Code Section 32.02 - Restrictions On A Mineral Interest Tax Lien
  (a) If a mineral estate is severed from a surface estate and if different persons own the mineral estate and surface estate, the lien resulting ...
• Texas Tax Code Section 32.03 - Restrictions On Personal Property Tax Lien
  (a) Except as provided by Subsection (a-1), a tax lien may not be enforced against personal property transferred to a buyer in ordinary course of ...
• Texas Tax Code Section 32.04 - Priorities Among Tax Liens
  (a) Whether or not a tax lien provided by this chapter takes priority over a tax lien of the United States is determined by federal ...
• Texas Tax Code Section 32.05 - Priority Of Tax Liens Over Other Property Interests
  (a) A tax lien on real property takes priority over a homestead interest in the property. (b) Except as provided by Subsection (c)(1), a tax ...
• Texas Tax Code Section 32.06 - Transfer Of Tax Lien
  (a) In this section: (1) "Mortgage servicer" has the meaning assigned by Section 51.0001, Property Code. (2) "Transferee" means a person authorized to pay the ...
• Texas Tax Code Section 32.065 - Contract For Foreclosure Of Tax Lien
  (a) Section 32.06 does not abridge the right of an owner of real property to enter into a contract for the payment of taxes. (b) ...
• Texas Tax Code Section 32.07 - Personal Liability For Tax
  (a) Except as provided by Subsections (b) and (c) of this section, property taxes are the personal obligation of the person who owns or acquires ...
• Texas Tax Code Section 33.01 - Penalties And Interest
  (a) A delinquent tax incurs a penalty of six percent of the amount of the tax for the first calendar month it is delinquent plus ...
• Texas Tax Code Section 33.011 - Waiver Of Penalties And Interest
  (a) The governing body of a taxing unit: (1) shall waive penalties and may provide for the waiver of interest on a delinquent tax if ...
• Texas Tax Code Section 33.02 - Installment Payment Of Delinquent Taxes
  (a) The collector for a taxing unit may enter an agreement with a person delinquent in the payment of the tax for payment of the ...
• Texas Tax Code Section 33.03 - Delinquent Tax Roll
  Each year the collector for each taxing unit shall prepare a current and a cumulative delinquent tax roll for the unit. Acts 1979, 66th Leg., ...
• Texas Tax Code Section 33.04 - Notice Of Delinquency
  At least once each year the collector for a taxing unit shall deliver a notice of delinquency to each person whose name appears on the ...
• Texas Tax Code Section 33.045 - Notice Of Provisions Authorizing Deferral Or Abatement
  (a) A tax bill mailed by an assessor or collector under Section 31.01 and any written communication delivered to a property owner by an assessor ...
• Texas Tax Code Section 33.05 - Limitation On Collection Of Taxes
  (a) Personal property may not be seized and a suit may not be filed: (1) to collect a tax on personal property that has been ...
• Texas Tax Code Section 33.06 - Deferred Collection Of Taxes On Residence Homestead Of Elderly Or Disabled Person
  (a) An individual is entitled to defer collection of a tax, abate a suit to collect a delinquent tax, or abate a sale to foreclose ...
• Texas Tax Code Section 33.065 - Deferred Collection Of Taxes On Appreciating Residence Homestead
  (a) An individual is entitled to defer or abate a suit to collect a delinquent tax imposed on the portion of the appraised value of ...
• Texas Tax Code Section 33.07 - Additional Penalty For Collection Costs For Taxes Due Before June 1
  (a) A taxing unit or appraisal district may provide, in the manner required by law for official action by the body, that taxes that become ...
• Texas Tax Code Section 33.08 - Additional Penalty For Collection Costs For Taxes Due On Or After June 1
  (a) This section applies to a taxing unit or appraisal district only if: (1) the governing body of the taxing unit or appraisal district has ...
• Texas Tax Code Section 33.09 - Transfer Of Delinquent County Education District Taxes
  Text of section effective until February 1, 2014 (a) In this section, "county education district taxes" means ad valorem taxes imposed by a county ...
• Texas Tax Code Section 33.10 - Restricted Or Conditional Payments Of Delinquent Taxes, Penalties, And Interest Prohibited
  Unless the restriction or condition is authorized by this title, a restriction or condition placed on a check in payment of delinquent taxes by the ...
• Texas Tax Code Section 33.11 - Early Additional Penalty For Collection Costs For Taxes Imposed On Personal Property
  (a) In order to defray costs of collection, the governing body of a taxing unit or appraisal district in the manner required by law for ...
• Texas Tax Code Section 33.21 - Property Subject To Seizure
  (a) A person's personal property is subject to seizure for the payment of a delinquent tax, penalty, and interest he owes a taxing unit on ...
• Texas Tax Code Section 33.22 - Institution Of Seizure
  (a) At any time after a tax becomes delinquent, a collector may apply for a tax warrant to any court in any county in which ...
• Texas Tax Code Section 33.23 - Tax Warrant
  (a) A tax warrant shall direct a peace officer in the county and the collector to seize as much of the person's personal property as ...
• Texas Tax Code Section 33.24 - Bond For Payment Of Taxes
  A person may prevent seizure of property or sale of property seized by delivering to the collector a cash or surety bond conditioned on payment ...
• Texas Tax Code Section 33.25 - Tax Sale: Notice; Method; Disposition Of Proceeds
  (a) After a seizure of personal property, the collector shall make a reasonable inquiry to determine the identity and to ascertain the address of any ...
• Texas Tax Code Section 33.41 - Suit To Collect Delinquent Tax
  (a) At any time after its tax on property becomes delinquent, a taxing unit may file suit to foreclose the lien securing payment of the ...
• Texas Tax Code Section 33.42 - Taxes Included In Foreclosure Suit
  (a) In a suit to foreclose a lien securing payment of its tax on real property, a taxing unit shall include all delinquent taxes due ...
• Texas Tax Code Section 33.43 - Petition
  (a) A petition initiating a suit to collect a delinquent property tax is sufficient if it alleges that: (1) the taxing unit is legally constituted ...
• Texas Tax Code Section 33.44 - Joinder Of Other Taxing Units
  (a) A taxing unit filing suit to foreclose a tax lien on real property shall join other taxing units that have claims for delinquent taxes ...
• Texas Tax Code Section 33.45 - Pleading And Answering To Claims Filed
  A party to the suit must take notice of and plead and answer to all claims and pleadings filed by other parties that have been ...
• Texas Tax Code Section 33.46 - Partition Of Real Property
  (a) If suit is filed to foreclose a tax lien on real property owned in undivided interests by two or more persons, one or more ...
• Texas Tax Code Section 33.47 - Tax Records As Evidence
  (a) In a suit to collect a delinquent tax, the taxing unit's current tax roll and delinquent tax roll or certified copies of the entries ...
• Texas Tax Code Section 33.48 - Recovery Of Costs And Expenses
  (a) In addition to other costs authorized by law, a taxing unit is entitled to recover the following costs and expenses in a suit to ...
• Texas Tax Code Section 33.49 - Liability Of Taxing Unit For Costs
  (a) Except as provided by Subsection (b), a taxing unit is not liable in a suit to collect taxes for court costs, including any fees ...
• Texas Tax Code Section 33.50 - Adjudged Value
  (a) In a suit for foreclosure of a tax lien on property, the court shall determine the market value of the property on the date ...
• Texas Tax Code Section 33.51 - Writ Of Possession
  (a) If the court orders the foreclosure of a tax lien and the sale of real property, the judgment shall provide for the issuance by ...
• Texas Tax Code Section 33.52 - Taxes Included In Judgment
  (a) Only taxes that are delinquent on the date of a judgment may be included in the amount recoverable under the judgment by the taxing ...
• Texas Tax Code Section 33.53 - Order Of Sale; Payment Before Sale
  (a) If judgment in a suit to collect a delinquent tax is for foreclosure of a tax lien, the court shall order the property sold ...
• Texas Tax Code Section 33.54 - Limitation On Actions Relating To Property Sold For Taxes
  (a) Except as provided by Subsection (b), an action relating to the title to property may not be maintained against the purchaser of the property ...
• Texas Tax Code Section 33.55 - Effect Of Judgment On Accrual Of Penalties And Interest
  A judgment for delinquent taxes does not affect the accrual after the date of the judgment of penalties and interest under this chapter on the ...
• Texas Tax Code Section 33.56 - Vacation Of Judgment
  (a) If, in a suit to collect a delinquent tax, a court renders a judgment for foreclosure of a tax lien on behalf of a ...
• Texas Tax Code Section 33.57 - Alternative Notice Of Tax Foreclosure On Certain Parcels Of Real Property
  (a) In this section, "appraised value" means the appraised value according to the most recent appraisal roll approved by the appraisal review board. (b) This ...
• Texas Tax Code Section 33.71 - Masters For Tax Suits
  (a) The court may, in delinquent tax suits, for good cause appoint a master in chancery for each case as desired, who shall be a ...
• Texas Tax Code Section 33.72 - Report Transmitted To Court; Notice
  (a) At the conclusion of any hearing conducted by a master that results in a recommendation of a final judgment or on the request of ...
• Texas Tax Code Section 33.73 - Court Action On Master's Report; Master's Compensation
  (a) After the master's report is filed, and unless a party has filed a written notice of appeal to the referring court, the court may ...
• Texas Tax Code Section 33.74 - Appeal Of Recommendation Of Final Judgment To The Referring Court Or On Request Of The Referring Court
  (a) Any party is entitled to a hearing by the judge of the referring court, if within 10 days, computed in the manner provided by ...
• Texas Tax Code Section 33.75 - Decree Or Order Of Court
  If an appeal to the referring court is not filed or the right to an appeal to the referring court is waived, the findings and ...
• Texas Tax Code Section 33.76 - Jury Trial Demanded
  (a) In a trial on the merits, if a jury trial is demanded and a jury fee is paid, as prescribed by Rule 216, Texas ...
• Texas Tax Code Section 33.77 - Effect Of Master's Report Pending Appeal
  Pending appeal of the master's report to the referring court, the decisions and recommendations of the master are in full force and effect and are ...
• Texas Tax Code Section 33.78 - Masters May Not Be Appointed Under Texas Rules Of Civil Procedure
  A court may not appoint a master under Rule 171, Texas Rules of Civil Procedure, in a delinquent tax suit. Added by Acts 1991, 72nd ...
• Texas Tax Code Section 33.79 - Immunity
  A master appointed under this subchapter has the judicial immunity of a district judge. All existing immunity granted masters by law, express or implied, continues ...
• Texas Tax Code Section 33.80 - Court Reporter
  A court reporter is not required during a hearing held by a master appointed under this subchapter. A party, the master, or the referring court ...
• Texas Tax Code Section 33.91 - Property Subject To Seizure By Municipality
  (a) After notice has been provided to a person, the person's real property, whether improved or unimproved, is subject to seizure by a municipality for ...
• Texas Tax Code Section 33.911 - Property Subject To Seizure By County
  (a) After notice has been provided to a person, the person's real property, whether improved or unimproved, is subject to seizure by a county for ...
• Texas Tax Code Section 33.912 - Notice
  (a) A person is considered to have been provided the notice required by Sections 33.91 and 33.911 if by affidavit or otherwise the collector shows ...
• Texas Tax Code Section 33.92 - Institution Of Seizure
  (a) After property becomes subject to seizure under Section 33.91 or 33.911, the collector for a municipality or a county, as appropriate, may apply for ...
• Texas Tax Code Section 33.93 - Tax Warrant
  (a) A tax warrant shall direct the sheriff or a constable in the county and the collector for the municipality or the county to seize ...
• Texas Tax Code Section 33.94 - Notice Of Tax Sale
  (a) After a seizure of property, the collector for the municipality or county shall make a reasonable inquiry to determine the identity and address of ...
• Texas Tax Code Section 33.95 - Purchaser
  A purchaser for value at or subsequent to the tax sale may conclusively presume the validity of the sale and takes free of any claim ...
• Texas Tax Code Section 34.01 - Sale Of Property
  (a) Real property seized under a tax warrant issued under Subchapter E, Chapter 33, or ordered sold pursuant to foreclosure of a tax lien shall ...
• Texas Tax Code Section 34.015 - Persons Eligible To Purchase Real Property
  (a) In this section, "person" does not include a taxing unit or an individual acting on behalf of a taxing unit. (b) An officer conducting ...
• Texas Tax Code Section 34.02 - Distribution Of Proceeds
  (a) The proceeds of a tax sale under Section 33.94 or 34.01 shall be applied in the order prescribed by Subsection (b). The amount included ...
• Texas Tax Code Section 34.03 - Disposition Of Excess Proceeds
  (a) The clerk of the court shall: (1) if the amount of excess proceeds is more than $25, before the 31st day after the date ...
• Texas Tax Code Section 34.04 - Claims For Excess Proceeds
  (a) A person, including a taxing unit, may file a petition in the court that ordered the seizure or sale setting forth a claim to ...
• Texas Tax Code Section 34.05 - Resale By Taxing Unit
  (a) If property is sold to a taxing unit that is a party to the judgment, the taxing unit may sell the property at any ...
• Texas Tax Code Section 34.051 - Resale By Taxing Unit For The Purpose Of Urban Redevelopment
  (a) A municipality is authorized to resell tax foreclosed property for less than the market value specified in the judgment of foreclosure or less than ...
• Texas Tax Code Section 34.06 - Distribution Of Proceeds Of Resale
  (a) The proceeds of a resale of property purchased by a taxing unit at a tax foreclosure sale shall be paid to the purchasing taxing ...
• Texas Tax Code Section 34.07 - Subrogation Of Purchaser At Void Sale
  (a) The purchaser at a void or defective tax sale or tax resale is subrogated to the rights of the taxing unit in whose behalf ...
• Texas Tax Code Section 34.08 - Challenge To Validity Of Tax Sale
  (a) A person may not commence an action that challenges the validity of a tax sale under this chapter unless the person: (1) deposits into ...
• Texas Tax Code Section 34.21 - Right Of Redemption
  (a) The owner of real property sold at a tax sale to a purchaser other than a taxing unit that was used as the residence ...
• Texas Tax Code Section 34.22 - Evidence Of Title To Redeem Real Property
  (a) A person asserting ownership of real property sold for taxes is entitled to redeem the property if he had title to the property or ...
• Texas Tax Code Section 34.23 - Distribution Of Redemption Proceeds
  (a) If the owner of property sold for taxes to a taxing unit redeems the property before the property is resold, the taxing unit shall ...
• Texas Tax Code Section 41.01 - Duties Of Appraisal Review Board
  (a) The appraisal review board shall: (1) determine protests initiated by property owners; (2) determine challenges initiated by taxing units; (3) correct clerical errors in ...
• Texas Tax Code Section 41.02 - Action By Board
  After making a determination or decision under Section 41.01, the appraisal review board shall by written order direct the chief appraiser to correct or change ...
• Texas Tax Code Section 41.03 - Challenge By Taxing Unit
  (a) A taxing unit is entitled to challenge before the appraisal review board: (1) the level of appraisals of any category of property in the ...
• Texas Tax Code Section 41.04 - Challenge Petition
  The appraisal review board is not required to hear or determine a challenge unless the taxing unit initiating the challenge files a petition with the ...
• Texas Tax Code Section 41.05 - Hearing On Challenge
  (a) On the filing of a challenge petition, the appraisal review board shall schedule a hearing on the challenge. (b) The taxing unit initiating the ...
• Texas Tax Code Section 41.06 - Notice Of Challenge Hearing
  (a) The secretary of the appraisal review board shall deliver to the presiding officer of the governing body of each taxing unit entitled to appear ...
• Texas Tax Code Section 41.07 - Determination Of Challenge
  (a) The appraisal review board shall determine each challenge and make its decision by written order. (b) If on determining a challenge the board finds ...
• Texas Tax Code Section 41.08 - Correction Of Records On Order Of Board
  The chief appraiser shall make the reappraisals or other corrections of the appraisal records ordered by the appraisal review board as provided by this subchapter. ...
• Texas Tax Code Section 41.09 - Clerical Errors
  At any time before approval of the appraisal records as provided by Section 41.12 of this code, the appraisal review board in writing may correct ...
• Texas Tax Code Section 41.10 - Correction Of Records On Recommendation Of Chief Appraiser
  At any time before approval of the appraisal records as provided by Section 41.12 of this code, the chief appraiser may submit written recommendations to ...
• Texas Tax Code Section 41.11 - Notice To Property Owner Of Change In Records
  (a) Not later than the date the appraisal review board approves the appraisal records as provided by Section 41.12, the secretary of the board shall ...
• Texas Tax Code Section 41.12 - Approval Of Appraisal Records By Board
  (a) By July 20, the appraisal review board shall: (1) hear and determine all or substantially all timely filed protests; (2) determine all timely filed ...
• Texas Tax Code Section 41.41 - Right Of Protest
  (a) A property owner is entitled to protest before the appraisal review board the following actions: (1) determination of the appraised value of the owner's ...
• Texas Tax Code Section 41.411 - Protest Of Failure To Give Notice
  (a) A property owner is entitled to protest before the appraisal review board the failure of the chief appraiser or the appraisal review board to ...
• Texas Tax Code Section 41.412 - Person Acquiring Property After January 1
  (a) A person who acquires property after January 1 and before the deadline for filing notice of the protest may pursue a protest under this ...
• Texas Tax Code Section 41.413 - Protest By Person Leasing Property
  (a) A person leasing tangible personal property who is contractually obligated to reimburse the property owner for taxes imposed on the property is entitled to ...
• Texas Tax Code Section 41.42 - Protest Of Situs
  A protest against the inclusion of property on the appraisal records for an appraisal district on the ground that the property does not have taxable ...
• Texas Tax Code Section 41.43 - Protest Of Determination Of Value Or Inequality Of Appraisal
  (a) Except as provided by Subsection (d), in a protest authorized by Section 41.41(a)(1) or (2), the appraisal district has the burden of establishing the ...
• Texas Tax Code Section 41.44 - Notice Of Protest
  (a) Except as provided by Subsections (b), (c), (c-1), and (c-2), to be entitled to a hearing and determination of a protest, the property owner ...
• Texas Tax Code Section 41.45 - Hearing On Protest
  (a) On the filing of a notice as required by Section 41.44, the appraisal review board shall schedule a hearing on the protest. If more ...
• Texas Tax Code Section 41.455 - Pooled Or Unitized Mineral Interests
  (a) If a property owner files protests relating to a pooled or unitized mineral interest that is being produced at one or more production sites ...
• Texas Tax Code Section 41.46 - Notice Of Protest Hearing
  (a) The appraisal review board before which a protest hearing is scheduled shall deliver written notice to the property owner initiating a protest of the ...
• Texas Tax Code Section 41.461 - Notice Of Certain Matters Before Hearing
  (a) At least 14 days before a hearing on a protest, the chief appraiser shall: (1) deliver a copy of the pamphlet prepared by the ...
• Texas Tax Code Section 41.47 - Determination Of Protest
  (a) The appraisal review board hearing a protest shall determine the protest and make its decision by written order. (b) If on determining a protest ...
• Texas Tax Code Section 41.61 - Issuance Of Subpoena
  (a) If reasonably necessary in the course of a protest provided by this chapter, the appraisal review board on its own motion or at the ...
• Texas Tax Code Section 41.62 - Service And Enforcement Of Subpoena
  (a) A sheriff or constable shall serve a subpoena issued as provided by this subchapter. (b) If the person to whom a subpoena is directed ...
• Texas Tax Code Section 41.63 - Compensation For Subpoenaed Witness
  (a) An individual who is not a party to the proceeding and who complies with a subpoena issued as provided by this subchapter is entitled ...
• Texas Tax Code Section 41.64 - Inspection Of Tax Records
  The appraisal review board may inspect the records or other materials of the appraisal office that are not made confidential under this code. On demand ...
• Texas Tax Code Section 41.65 - Request For State Assistance
  The appraisal review board may request the comptroller to assist in determining the accuracy of appraisals by the appraisal office or to provide other professional ...
• Texas Tax Code Section 41.66 - Hearing Procedures
  (a) The appraisal review board shall establish by rule the procedures for hearings it conducts as provided by Subchapters A and C of this chapter. ...
• Texas Tax Code Section 41.67 - Evidence
  (a) A member of the appraisal review board may swear witnesses who testify in proceedings under this chapter. All testimony must be given under oath. ...
• Texas Tax Code Section 41.68 - Record Of Proceeding
  The appraisal review board shall keep a record of its proceedings in the form and manner prescribed by the comptroller. Acts 1979, 66th Leg., p. ...
• Texas Tax Code Section 41.69 - Conflict Of Interest
  A member of the appraisal review board may not participate in the determination of a taxpayer protest in which he is interested or in which ...
• Texas Tax Code Section 41.70 - Public Notice Of Protest And Appeal Procedures
  (a) On or after May 1 but not later than May 15, the chief appraiser shall publish notice of the manner in which a protest ...
• Texas Tax Code Section 41.71 - Evening And Weekend Hearings
  An appraisal review board by rule shall provide for hearings on protests in the evening or on a Saturday or Sunday. Added by Acts 1997, ...
• Texas Tax Code Section 42.22 - Venue
  Text of section as amended by Acts 1993, 73rd Leg., ch. 667, § 1 Venue is in the county in which the appraisal review ...
• Texas Tax Code Section 42.22 - Venue
  Text of section as amended by Acts 1993, 73rd Leg., ch. 1033, § 1 (a) Except as provided by Subsections (b) and (c), and ...
• Texas Tax Code Section 42.221 - Consolidated Appeals For Multicounty Property
  (a) The owner of property of a telecommunications provider, as defined by Section 51.002, Utilities Code, or the owner of property regulated by the Railroad ...
• Texas Tax Code Section 42.225 - Property Owner's Right To Appeal Through Arbitration
  (a) On motion by a property owner who appeals an appraisal review board order under this chapter, the court shall submit the appeal to nonbinding ...
• Texas Tax Code Section 42.23 - Scope Of Review
  (a) Review is by trial de novo. The district court shall try all issues of fact and law raised by the pleadings in the manner ...
• Texas Tax Code Section 42.24 - Action By Court
  In determining an appeal, the district court may: (1) fix the appraised value of property in accordance with the requirements of law if the appraised ...
• Texas Tax Code Section 42.25 - Remedy For Excessive Appraisal
  If the court determines that the appraised value of property according to the appraisal roll exceeds the appraised value required by law, the property owner ...
• Texas Tax Code Section 42.26 - Remedy For Unequal Appraisal
  (a) The district court shall grant relief on the ground that a property is appraised unequally if: (1) the appraisal ratio of the property exceeds ...
• Texas Tax Code Section 42.28 - Appeal Of District Court Judgment
  A party may appeal the final judgment of the district court as provided by law for appeal of civil suits generally, except that an appeal ...
• Texas Tax Code Section 42.29 - Attorney's Fees
  (a) A property owner who prevails in an appeal to the court under Section 42.25 or 42.26 may be awarded reasonable attorney's fees. The amount ...
• Texas Tax Code Section 42.41 - Correction Of Rolls
  (a) Not later than the 45th day after the date an appeal is finally determined, the chief appraiser shall: (1) correct the appraisal roll and ...
• Texas Tax Code Section 42.42 - Corrected And Supplemental Tax Bills
  (a) Except as provided by Subsection (b) of this section, if the final determination of an appeal that changes a property owner's tax liability occurs ...
• Texas Tax Code Section 42.43 - Refund
  (a) If the final determination of an appeal that decreases a property owner's tax liability occurs after the property owner has paid his taxes, the ...
• Texas Tax Code Section 43.01 - Authority To Bring Suit
  A taxing unit may sue the appraisal district that appraises property for the unit to compel the appraisal district to comply with the provisions of ...
• Texas Tax Code Section 43.02 - Venue
  Venue is in the county in which the appraisal district is established. Acts 1979, 66th Leg., p. 2313, ch. 841, § 1, eff. Jan. 1, ...
• Texas Tax Code Section 43.03 - Action By Court
  The court as the evidence warrants shall enter those orders necessary to compel compliance by the appraisal office. Acts 1979, 66th Leg., p. 2313, ch. ...
• Texas Tax Code Section 43.04 - Suit To Compel Compliance With Deadlines
  The governing body of a taxing unit may sue the chief appraiser or members of the appraisal review board, as applicable, for failure to comply ...
• Texas Tax Code Section 41A.01 - Right Of Appeal By Property Owner
  As an alternative to filing an appeal under Section 42.01, a property owner is entitled to appeal through binding arbitration under this chapter an appraisal ...
• Texas Tax Code Section 41A.02 - Notice Of Right To Arbitration
  An appraisal review board that delivers notice of issuance of an order described by Section 41A.01 and a copy of the order to a property ...
• Texas Tax Code Section 41A.03 - Request For Arbitration
  (a) To appeal an appraisal review board order under this chapter, a property owner must file with the appraisal district not later than the 45th ...
• Texas Tax Code Section 41A.04 - Contents Of Request Form
  The comptroller by rule shall prescribe the form of a request for binding arbitration under this chapter. The form must require the property owner to ...
• Texas Tax Code Section 41A.05 - Processing Of Registration Request
  (a) Not later than the 10th day after the date an appraisal district receives from a property owner a completed request for binding arbitration under ...
• Texas Tax Code Section 41A.06 - Registry And Qualifications Of Arbitrators
  (a) The comptroller shall maintain a registry listing the qualified persons who have agreed to serve as arbitrators under this chapter. (b) To qualify to ...
• Texas Tax Code Section 41A.07 - Appointment Of Arbitrator
  (a) On receipt of the request and deposit under Section 41A.05, the comptroller shall send the property owner and the appraisal district a copy of ...
• Texas Tax Code Section 41A.08 - Notice And Hearing; Representation Of Parties
  (a) On acceptance of an appointment to conduct an arbitration under this chapter, the arbitrator shall set the date, time, and place of a hearing ...
• Texas Tax Code Section 41A.09 - Award; Payment Of Arbitrator's Fee
  (a) Not later than the 20th day after the date the hearing under Section 41A.08 is concluded, the arbitrator shall make an arbitration award and ...
• Texas Tax Code Section 41A.10 - Payment Of Taxes Pending Appeal
  (a) The pendency of an appeal under this chapter does not affect the delinquency date for the taxes on the property subject to the appeal. ...
• Texas Tax Code Section 41A.11 - Postappeal Administrative Procedures
  An arbitration award under this chapter is considered to be a final determination of an appeal for purposes of Subchapter C, Chapter 42. Added by ...
• Texas Tax Code Section 41A.12 - Use Of Properties As Samples
  An arbitrator's determination of market value under this chapter is the market value of the property subject to the appeal for the purposes of the ...
• Texas Tax Code Section 41A.13 - Rules
  The comptroller may adopt rules necessary to implement and administer this chapter. Added by Acts 2005, 79th Leg., ch. 372, § 1, eff. Sept. 1, ...
• Texas Tax Code Section 101.001 - Purpose Of Title
  (a) This title is enacted as a part of the state's continuing statutory revision program, begun by the Texas Legislative Council in 1963 as directed ...
• Texas Tax Code Section 101.002 - Construction Of Code
  (a) The Code Construction Act (Chapter 311, Government Code) applies to the construction of each provision of this title, except as specifically provided by this ...
• Texas Tax Code Section 101.003 - Definitions
  In this title: (1) "Comptroller" means the comptroller of public accounts of the State of Texas. (2) "Month" means a calendar month. (3) "Year" means ...
• Texas Tax Code Section 101.004 - Common Law
  The rule that statutes in derogation of the common law shall be construed strictly does not apply to this title. Acts 1981, 67th Leg., p. ...
• Texas Tax Code Section 101.005 - Grammatical Errors: Punctuation
  (a) A grammatical error does not vitiate a law, and when a sentence or clause is without meaning, words and clauses may be transposed to ...
• Texas Tax Code Section 101.006 - Fiscal Year
  Subchapter G, Chapter 316, Government Code, establishing a fiscal year for the state, applies to this title. Acts 1981, 67th Leg., p. 1493, ch. 389, ...
• Texas Tax Code Section 101.007 - References To State Officers
  A reference in this code to the comptroller or another officer includes authorized representatives and employees of the officer unless the provision indicates that only ...
• Texas Tax Code Section 101.008 - Occupation Taxes Levied By Local Governments
  No city, county, or other political subdivision may levy an occupation tax imposed by this title unless specifically permitted to do so by state law. ...
• Texas Tax Code Section 101.009 - Allocation And Transfer Of Net Revenues
  (a) Except as provided by Subsection (b) of this section, all revenues collected from the taxes imposed by the chapters of this title and by ...
• Texas Tax Code Section 111.001 - Comptroller To Collect Taxes
  The comptroller shall collect the taxes imposed by this title except as otherwise provided by this title. Acts 1981, 67th Leg., p. 1495, ch. 389, ...
• Texas Tax Code Section 111.002 - Comptroller's Rules; Compliance; Forfeiture
  (a) The comptroller may adopt rules that do not conflict with the laws of this state or the constitution of this state or the United ...
• Texas Tax Code Section 111.0021 - Application To Other Taxes And Fees
  This chapter also applies to a tax or fee that the comptroller is required to collect under a law not included in this title. Added ...
• Texas Tax Code Section 111.0022 - Application To Other Laws Administered By Comptroller
  This subtitle and Subtitle A of this title apply to the administration, collection, and enforcement of other taxes, fees, and charges, including penalties, or other ...
• Texas Tax Code Section 111.003 - Comptroller's Investigations
  (a) On the governor's request, the comptroller shall: (1) investigate the books and accounts of assessing and collecting officers of the state and other officers ...
• Texas Tax Code Section 111.0034 - Advanced Database System For Audits
  (a) The comptroller shall develop an advanced electronic audit database system for use by the comptroller's audit division. The system must: (1) centralize management of ...
• Texas Tax Code Section 111.0035 - Advanced Database System For Tax Collections
  (a) The comptroller may contract with an appropriate vendor to develop and implement an advanced database system to enhance tax collections. (b) Subject to Subsection ...
• Texas Tax Code Section 111.0036 - Out-Of-State Audits
  (a) The comptroller may contract with one or more appropriate persons to perform tax audits in any state that is not covered by a comptroller ...
• Texas Tax Code Section 111.004 - Power To Examine Records And Persons
  (a) For the purpose of carrying out the terms of this title the comptroller may examine at the principal or any other office in the ...
• Texas Tax Code Section 111.0041 - Records
  (a) Any taxpayer who is required by this title to keep records shall keep those records open to inspection by the comptroller, the attorney general, ...
• Texas Tax Code Section 111.0042 - Sampling In Auditing; Projecting Assessments
  (a) Repealed by Acts 1983, 68th Leg., p. 982, ch. 234, § 1, eff. May 25, 1983. (b) Sampling auditing methods are appropriate if: (1) ...
• Texas Tax Code Section 111.0043 - General Audit And Prehearing Powers
  (a) In this section: (1) "Person" includes an individual, corporation, partner, partnership, officer, or director of a corporation, joint venture, trust, trustee, agent, or association. ...
• Texas Tax Code Section 111.0044 - Special Procedures For Third-Party Orders And Subpoenas
  (a)(1) If any order or subpoena described in Section 111.0043 of this code is served on any person who is a third-party recordkeeper, and the ...
• Texas Tax Code Section 111.0045 - Use Of Outside Personnel; Delegation Of Powers
  (a) As necessary to enhance productivity, the comptroller may employ or contract for the services of accountants, assistants, auditors, clerks, information technology specialists, and investigators ...
• Texas Tax Code Section 111.0046 - Permit Or License
  (a) The comptroller shall refuse to issue or renew any permit or license to a person who: (1) is not permitted or licensed as required ...
• Texas Tax Code Section 111.0047 - Suspension And Revocation Of Permit Or License
  (a) If a person fails to comply with any provision of this title or with a rule of the comptroller adopted under this title, the ...
• Texas Tax Code Section 111.0048 - Reissued Or New Permit Or License After Revocation Or Suspension
  (a) A new permit or license may not be issued to a former holder of a revoked permit or license unless the comptroller is satisfied ...
• Texas Tax Code Section 111.0049 - Appeals
  A taxpayer may appeal the revocation or suspension of a permit or license under Section 111.0046 and 111.0047 of this code in the same manner ...
• Texas Tax Code Section 111.005 - Governmental Entities To Cooperate
  Each department, officer, and employee of the state or of a local governmental entity shall cooperate with and give reasonable assistance and information to the ...
• Texas Tax Code Section 111.006 - Confidentiality Of Information
  (a) The following matter is confidential and may not be used publicly, opened to public inspection, or disclosed except as permitted by this section: (1) ...
• Texas Tax Code Section 111.007 - Criminal Penalties For Disclosing Federal Tax Information
  (a) The comptroller, a person who formerly held the office of comptroller, or an employee or former employee of the comptroller commits an offense if ...
• Texas Tax Code Section 111.0075 - Use Of Information Relating To Tax Audits
  (a) This section applies to information that: (1) relates to a taxpayer that the comptroller is auditing or intends to audit; (2) is considered public ...
• Texas Tax Code Section 111.008 - Deficiency Determination
  (a) If the comptroller is not satisfied with a tax report or the amount of the tax required to be paid to the state by ...
• Texas Tax Code Section 111.0081 - When Payment Is Required
  (a) Except as provided in Subsections (b) and (c) of this section, the amount of a determination made under this code is due and payable ...
• Texas Tax Code Section 111.009 - Redetermination
  (a) A person having a direct interest in a determination may petition the comptroller for a redetermination. (b) A petition for redetermination must be filed ...
• Texas Tax Code Section 111.010 - Suit To Recover Taxes
  (a) The attorney general shall bring suit in the name of the state to recover delinquent state taxes, tax penalties, and interest owed to the ...
• Texas Tax Code Section 111.011 - Tax Collections And Reports By Businesses; Enforcement Of Duties
  (a) If a person engaged in a business the operation of which involves the receipt, collection, or withholding of a tax imposed by this title ...
• Texas Tax Code Section 111.012 - Security For The Payment Of Taxes
  (a) If the comptroller finds that a tax imposed by this title is insecure, the comptroller may require a taxpayer to: (1) provide security for ...
• Texas Tax Code Section 111.013 - Evidence: Tax Claims
  (a) In a suit involving the establishment or collection of a tax imposed under Title 2 or 3 of this code, a certificate of the ...
• Texas Tax Code Section 111.014 - Evidence: Copies Of Graphic Matter
  (a) A copy of graphic matter is admissible, without further proof, in a judicial or administrative proceeding concerning the administration or enforcement of a tax ...
• Texas Tax Code Section 111.015 - Remedies Cumulative
  The rights, powers, remedies, liens, and penalties provided by this title are cumulative of other rights, powers, remedies, liens, and penalties for the collection of ...
• Texas Tax Code Section 111.016 - Payment To The State Of Tax Collections
  (a) Any person who receives or collects a tax or any money represented to be a tax from another person holds the amount so collected ...
• Texas Tax Code Section 111.017 - Seizure And Sale Of Property
  Before the expiration of three years after a person becomes delinquent in the payment of any amount under this title, the comptroller may seize and ...
• Texas Tax Code Section 111.018 - Notice Of Sale Of Seized Property
  (a) The delinquent person whose property is seized under Section 111.017 of this code is entitled to written notice of the sale of the property ...
• Texas Tax Code Section 111.019 - Sale Of Seized Property; Disposition Of Proceeds
  (a) The comptroller may sell at public auction, as provided in the notice, property seized under Section 111.017 of this code and may deliver to ...
• Texas Tax Code Section 111.020 - Tax Collection On Termination Of Business
  (a) If a person who is liable for the payment of an amount under this title sells the business or the stock of goods of ...
• Texas Tax Code Section 111.021 - Notice To Holders Of And Levy Upon Assets Belonging To Delinquent
  (a) If a person is delinquent in the payment of an amount required to be paid or has not paid an amount claimed in a ...
• Texas Tax Code Section 111.022 - Jeopardy Determination
  (a) If the comptroller believes that the collection of a tax required to be paid to the state or the amount due for a tax ...
• Texas Tax Code Section 111.023 - Written Authorization
  (a) The comptroller may require that a report, return, declaration, claim for refund, or other document that is required or permitted to be filed with ...
• Texas Tax Code Section 111.024 - Liability In Fraudulent Transfers
  (a) A person who acquires a business or the assets of a business from a taxpayer through a fraudulent transfer or a sham transaction is ...
• Texas Tax Code Section 111.051 - Reports And Payments; Due Dates; Method Of Payment
  (a) The comptroller may set the date for filing a report for and making a payment of a tax imposed by this title. (b) A ...
• Texas Tax Code Section 111.052 - Form Of Report
  (a) The comptroller may revise the form of a report required under this title to eliminate specific information that may be required by any other ...
• Texas Tax Code Section 111.053 - Filing Dates: Weekends And Holidays
  (a) If the date on which a report or payment of any state tax is due falls on a Saturday, Sunday, or legal holiday included ...
• Texas Tax Code Section 111.054 - Timely Filing: Mail Delivery
  (a) If a tax payment or a report is placed in a U.S. Post Office or in the hands of a common or contract carrier ...
• Texas Tax Code Section 111.055 - Timely Filing: Diligence
  A person who files a report or makes a tax payment complies with the filing requirements for timeliness if the person exercises reasonable diligence to ...
• Texas Tax Code Section 111.056 - Filing Within 10 Days: Penalty And Interest
  If a report is filed or a tax payment is made before the expiration of 10 days after the date on which the report or ...
• Texas Tax Code Section 111.057 - Extension For Filing Report
  (a) The comptroller may grant a reasonable extension of time, not to exceed 45 days, for the filing of a report required by this title. ...
• Texas Tax Code Section 111.058 - Filing Extension Because Of Natural Disaster
  (a) The comptroller may grant to a person whom the comptroller finds to be a victim of a natural disaster an extension of not more ...
• Texas Tax Code Section 111.059 - Oath Not Required
  A report, return, declaration, claim for refund, or other document required or permitted to be filed with the comptroller is not required to be made ...
• Texas Tax Code Section 111.060 - Interest On Delinquent Tax
  (a) The yearly interest rate on all delinquent taxes imposed by this title is at the rate of 12 percent for report periods originally due ...
• Texas Tax Code Section 111.061 - Penalty On Delinquent Tax Or Tax Reports
  (a) Except as otherwise provided, a penalty of five percent of the tax due shall be imposed on a person who fails to pay a ...
• Texas Tax Code Section 111.062 - Acceptance Of Credit Cards For Payment Of Certain Taxes And Fees
  (a) The comptroller may accept a credit card in payment of: (1) a delinquent tax and related penalties and interest imposed by this code; (2) ...
• Texas Tax Code Section 111.0625 - Electronic Transfer Of Certain Payments
  The comptroller by rule shall require a taxpayer who paid $100,000 or more during the preceding fiscal year in a category of payments required under ...
• Texas Tax Code Section 111.0626 - Electronic Filing Of Certain Reports
  (a) The comptroller by rule shall require electronic filing of a report required under Chapter 151, 201, or 202, or an international fuel tax agreement, ...
• Texas Tax Code Section 111.063 - Penalty For Failure To Use Electronic Transfers And Filings
  (a) The comptroller may impose a penalty of five percent of the tax due on a person who: (1) is required by statute or rule ...
• Texas Tax Code Section 111.064 - Interest On Refund Or Credit
  (a) Except as otherwise provided by this section, for a refund under this chapter, interest is at the rate that is the lesser of the ...
• Texas Tax Code Section 111.101 - Settlement
  (a) The comptroller may settle a claim for a tax, penalty, or interest imposed by this title if the total costs of collection, as conclusively ...
• Texas Tax Code Section 111.102 - Settlement On Redetermination
  As a part of a redetermination order, the comptroller may settle a claim for a tax, penalty, or interest imposed by this title if: (1) ...
• Texas Tax Code Section 111.103 - Settlement Of Penalty And Interest Only
  (a) The comptroller may settle a claim for a tax penalty or interest on a tax imposed by this title if the taxpayer exercised reasonable ...
• Texas Tax Code Section 111.104 - Refunds
  (a) If the comptroller finds that an amount of tax, penalty, or interest has been unlawfully or erroneously collected, the comptroller shall credit the amount ...
• Texas Tax Code Section 111.1042 - Tax Refund: Informal Review
  (a) The comptroller may informally review a claim for refund filed in accordance with this title and may grant or deny it, in whole or ...
• Texas Tax Code Section 111.105 - Tax Refund: Hearing
  (a) A person claiming a refund under Section 111.104 is entitled to a hearing on the claim if the person requests a hearing on or ...
• Texas Tax Code Section 111.107 - When Refund Or Credit Is Permitted
  (a) Except as otherwise expressly provided, a person may request a refund or a credit or the comptroller may make a refund or issue a ...
• Texas Tax Code Section 111.108 - Recovery Of Refund Or Credit
  (a) Within four years after the date that a refund is erroneously paid or an amount of credit is erroneously allowed, the comptroller may recover ...
• Texas Tax Code Section 111.109 - Tax Refund For Wages Paid To Employee Receiving Aid To Families With Dependent Children
  The comptroller shall issue a refund for a tax paid by a person to this state in the amount of a tax refund voucher issued ...
• Texas Tax Code Section 111.110 - Tax Credit For Real Property Contributed To An Institution Of Higher Education
  (a) Subject to the provisions of Subchapter D, Chapter 55, Education Code, the comptroller shall issue a credit to be used by a taxpayer who ...
• Texas Tax Code Section 111.201 - Assessment Limitation
  No tax imposed by this title may be assessed after four years from the date that the tax becomes due and payable. Acts 1981, 67th ...
• Texas Tax Code Section 111.202 - Suit Limitation
  At any time within three years after a deficiency or jeopardy determination has become due and payable or within three years after the last recording ...
• Texas Tax Code Section 111.203 - Agreements To Extend Period Of Limitation
  (a) Before the expiration of the periods prescribed in Sections 111.104, 111.201, and 111.202 of this code for the filing of a refund claim or ...
• Texas Tax Code Section 111.204 - Beginning Of Period Of Limitation
  In determining the beginning date for a period of limitation provided in this title, the date that a tax is due and payable is the ...
• Texas Tax Code Section 111.205 - Exception To Assessment Limitation
  (a) The limitation provided by Section 111.201 of this code does not apply and the comptroller may assess a tax imposed by this title at ...
• Texas Tax Code Section 111.2051 - Assessment When Refund Claimed
  (a) Notwithstanding the expiration of any period of limitation provided under this title, the comptroller may assess a tax imposed by this title if a ...
• Texas Tax Code Section 111.206 - Exception To Limitation: Determination Resulting From Administrative Proceeding
  (a) This section applies only to a final determination resulting from: (1) an administrative proceeding of a local, state, or federal regulatory agency; or (2) ...
• Texas Tax Code Section 111.207 - Tolling Of Limitation Period
  (a) In determining the expiration date for a period when a tax imposed by this title may be assessed, collected, or refunded, the following periods ...
• Texas Tax Code Section 111.251 - Assignment On Payment By Third Person
  (a) A person may voluntarily pay to the comptroller the tax, fine, penalty, and interest due for a period of time under this title by ...
• Texas Tax Code Section 111.252 - Notice To Taxpayer
  (a) No assignment under Section 111.251 of this code may be made until after the expiration of 30 days after notice of the assignments is ...
• Texas Tax Code Section 111.253 - Venue For Enforcement Of Assigned Claims
  Venue for the enforcement of an assigned tax claim or judgment under this subchapter by the assignee is governed by the general law establishing venue ...
• Texas Tax Code Section 111.254 - Reassignment
  (a) The rights, liens, judgments, and remedies assigned under Section 111.251 of this code may be reassigned by any assignee. (b) If notice is given ...
• Texas Tax Code Section 111.255 - Recording Of Assignment
  The assignee of a tax claim or judgment under this subchapter may record the assignment in the state tax lien record book in the office ...
• Texas Tax Code Section 111.301 - Refund Of State Taxes; Application For Refund
  (a) An eligible person is entitled to a refund of state sales and use taxes imposed under Chapter 151 and state franchise taxes imposed under ...
• Texas Tax Code Section 111.302 - Issuance Of Tax Refund; Amount Of Refund
  (a) The comptroller shall issue a tax refund to a person for a tax year in which the person applying has paid the ad valorem ...
• Texas Tax Code Section 111.303 - Rules And Forms
  (a) The comptroller shall adopt rules and forms for the administration of this subchapter. The rules must identify the state taxes to which this subchapter ...
• Texas Tax Code Section 111.304 - Evaluation; Biennial Report
  Not later than December 31 of each even-numbered year, the comptroller shall submit a report to the legislature. The report: (1) must document the applications ...
• Texas Tax Code Section 111.351 - Wireless Equipment For Auditors
  The comptroller shall acquire wireless communication equipment for use by its auditors, including wireless modems for laptop computers for high-speed, wireless access to comptroller systems. ...
• Texas Tax Code Section 111.352 - Computer And Wireless Equipment For Enforcement Staff
  (a) The comptroller shall acquire portable computers with remote or wireless communications equipment for use by its enforcement staff. (b) The portable computers acquired under ...
• Texas Tax Code Section 111.353 - Advanced Scanners For Field Offices
  The comptroller shall acquire advanced scanners for its field offices. The scanners must enable enforcement officers to scan enforcement data directly into comptroller databases without ...
• Texas Tax Code Section 112.001 - Taxpayers' Suits: Jurisdiction
  The district courts of Travis County have exclusive, original jurisdiction of a taxpayer suit brought under this chapter. This section prevails over a provision of ...
• Texas Tax Code Section 112.002 - Inclusion Of Penalty And Interest
  In this chapter, the terms "tax" and "fee" include an assessment, tax, or fee, and the penalty and interest computed by reference to the amount ...
• Texas Tax Code Section 112.051 - Protest Payment Required
  (a) If a person who is required to pay a tax or fee imposed by this title or collected by the comptroller under any law, ...
• Texas Tax Code Section 112.052 - Taxpayer Suit After Payment Under Protest
  (a) A person may bring suit against the state to recover an occupation, excise, gross receipts, franchise, license, or privilege tax or fee required to ...
• Texas Tax Code Section 112.053 - Taxpayer Suit: Parties; Issues
  (a) A suit authorized by this subchapter must be brought against the public official charged with the duty of collecting the tax or fee, the ...
• Texas Tax Code Section 112.054 - Trial De Novo
  The trial of the issues in a suit under this subchapter is de novo. Acts 1981, 67th Leg., p. 1512, ch. 389, § 1, eff. ...
• Texas Tax Code Section 112.055 - Class Actions
  (a) In this section, a class action includes a suit brought under this subchapter by at least two persons who have paid taxes under protest ...
• Texas Tax Code Section 112.056 - Additional Protest Payments Before Hearing
  (a) A petitioner shall pay additional taxes when due under protest after the filing of a suit authorized by this subchapter and before the trial. ...
• Texas Tax Code Section 112.057 - Protest Payments During Appeal
  (a) If the state or the person who brought the suit appeals the judgment of a trial court in a suit authorized by this subchapter, ...
• Texas Tax Code Section 112.058 - Submission Of Protest Payments To Comptroller
  (a) Payments made under protest are to be handled as follows: (1) An officer who receives payments made under protest as required by Section 112.051 ...
• Texas Tax Code Section 112.059 - Disposition Of Protest Payments Belonging To The State
  If a suit authorized by this subchapter is not brought in the manner or within the time required or if the suit is properly filed ...
• Texas Tax Code Section 112.060 - Credit Or Refund
  (a) If a suit under this subchapter results in a final determination that all or part of the money paid under protest was unlawfully demanded ...
• Texas Tax Code Section 112.101 - Requirements Before Injunction
  (a) An action for a restraining order or injunction that prohibits the assessment or collection of a tax or fee imposed by this title or ...
• Texas Tax Code Section 112.1011 - Nature Of Action For Injunction
  (a) A court may not issue a restraining order or consider the issuance of an injunction that prohibits the assessment or collection of an amount ...
• Texas Tax Code Section 112.1012 - Counterclaim
  The state may bring a counterclaim in a suit for a temporary or permanent injunction brought under this subchapter if the counterclaim relates to taxes ...
• Texas Tax Code Section 112.102 - Records After Injunction
  (a) After the granting of a restraining order or injunction under this subchapter, the applicant shall make and keep records of all taxes accruing during ...
• Texas Tax Code Section 112.103 - Reports After Injunction
  (a) On the first Monday of each month during the period that an order or injunction granted under this subchapter is effective, the applicant shall ...
• Texas Tax Code Section 112.104 - Additional Payments Or Bond
  (a) If an applicant for an order or injunction granted under this subchapter has not filed a bond as required by Section 112.101(a)(2)(B) of this ...
• Texas Tax Code Section 112.105 - Dismissal Of Injunction
  (a) The attorney general or the state official authorized to enforce the collection of a tax to which an order or injunction under this subchapter ...
• Texas Tax Code Section 112.106 - Final Dismissal Or Dissolution Of Injunction
  (a) If a restraining order or injunction is finally dismissed or dissolved, the comptroller shall: (1) if a bond was filed, make demand on the ...
• Texas Tax Code Section 112.107 - Credit Or Refund
  If the final judgment in a suit under this subchapter maintains the right of the applicant for a temporary or permanent injunction to prevent the ...
• Texas Tax Code Section 112.108 - Other Actions Prohibited
  Except for a restraining order or injunction issued as provided by this subchapter, a court may not issue a restraining order, injunction, declaratory judgment, writ ...
• Texas Tax Code Section 112.151 - Suit For Refund
  (a) A person may sue the comptroller to recover an amount of tax, penalty, or interest that has been the subject of a tax refund ...
• Texas Tax Code Section 112.1512 - Counterclaim
  The state may bring a counterclaim in a suit brought under this subchapter if the counterclaim relates to taxes or fees imposed under the same ...
• Texas Tax Code Section 112.152 - Issues In Suit
  (a) The grounds of error contained in the motion for rehearing are the only issues that may be raised in a suit under this subchapter. ...
• Texas Tax Code Section 112.153 - Attorney General To Represent Comptroller
  The attorney general shall represent the comptroller in a suit under this subchapter. Acts 1981, 67th Leg., p. 1517, ch. 389, § 1, eff. Jan. ...
• Texas Tax Code Section 112.154 - Trial De Novo
  In a suit under this subchapter, the issues shall be tried de novo as are other civil cases. Acts 1981, 67th Leg., p. 1517, ch. ...
• Texas Tax Code Section 112.155 - Judgment
  (a) The amount of a judgment for the plaintiff shall be credited against any tax, penalty, or interest imposed by this title or by Section ...
• Texas Tax Code Section 112.156 - Res Judicata
  The rule of res judicata applies in a suit under this subchapter only if the issues and the tax liability periods in controversy are the ...
• Texas Tax Code Section 113.001 - Tax Liability Secured By Lien
  (a) All taxes, fines, interest, and penalties due by a person to the state under this title are secured by a lien on all of ...
• Texas Tax Code Section 113.002 - Tax Lien Notice
  (a) The comptroller shall issue and file a tax lien notice required by this chapter. (b) A tax lien notice must include the following information: ...
• Texas Tax Code Section 113.0021 - Application To Other Taxes And Fees
  This chapter also applies to a tax or fee that the comptroller is required to collect under a law not included in this title. Added ...
• Texas Tax Code Section 113.003 - Execution Of Documents
  The comptroller may execute, certify, authenticate, or sign any instrument authorized under this chapter to be issued by the comptroller or under the comptroller's authority ...
• Texas Tax Code Section 113.004 - State Tax Lien Book
  The county clerk of each county shall provide at the expense of the county a well-bound book, entitled "State Tax Liens," in which notices of ...
• Texas Tax Code Section 113.005 - Duties Of County Clerk
  (a) On receipt of a tax lien notice from the comptroller, the county clerk shall immediately: (1) record the notice in the state tax lien ...
• Texas Tax Code Section 113.006 - Effect Of Filing Tax Lien Notice
  (a) The filing and recording of a tax lien notice constitutes a record of the notice. (b) One tax lien notice is sufficient to cover ...
• Texas Tax Code Section 113.007 - Evidence Of Tax Payment
  A payment in whole or in part of a tax secured by a state tax lien may be evidenced by a receipt, acknowledgment, or release ...
• Texas Tax Code Section 113.008 - Release Of Lien On Specific Property
  (a) With the approval of the attorney general, the comptroller may release a state tax lien on specific real or personal property when payment of ...
• Texas Tax Code Section 113.009 - Filing Of Tax Lien Release
  (a) A tax lien release shall be filed in the office of the county clerk in the manner that other releases are filed. On the ...
• Texas Tax Code Section 113.010 - Release Of Lien By Assignee
  A release in whole or in part by an assignee of the state's claim for a tax and of its tax lien or of a ...
• Texas Tax Code Section 113.011 - Liens Filed With Texas Department Of Transportation
  The comptroller shall furnish to the Texas Department of Transportation each release of a tax lien filed by the comptroller with that department. Acts 1981, ...
• Texas Tax Code Section 113.101 - Applicability Of Lien Before Filing
  (a) No lien created by this title is effective against a person listed in Subsection (b) of this section who acquires a lien, title, or ...
• Texas Tax Code Section 113.102 - Applicability Of Lien To Merchandise Purchased
  No lien created by this title is effective against a bona fide purchaser for value of goods, wares, or merchandise daily exposed for sale in ...
• Texas Tax Code Section 113.103 - Applicability Of Lien To Financial Institutions
  (a) A bank or savings and loan institution is not required to recognize the claim of the state to a deposit or to withhold payment ...
• Texas Tax Code Section 113.104 - Preferential Transfers
  (a) The comptroller may recover in a suit brought in Travis County by the attorney general the property or the value of property transferred in ...
• Texas Tax Code Section 113.105 - Tax Lien; Period Of Validity
  (a) The state tax lien on personal property and real estate continues until the taxes secured by the lien are paid. (b) The state tax ...
• Texas Tax Code Section 113.106 - Lien; Suit To Determine Validity
  (a) In an action to determine the validity of a state tax lien, the lien shall be: (1) perpetuated and foreclosed; or (2) nullified. (b) ...
• Texas Tax Code Section 113.107 - Assignment Of Judgment On Lien
  (a) A judgment perpetuating and foreclosing a tax lien may be transferred and assigned for the amount of the taxes covered in the judgment and ...
• Texas Tax Code Section 141.001 - Adoption Of Multistate Tax Compact
  The Multistate Tax Compact is adopted and entered into with all jurisdictions legally adopting it to read as follows: MULTISTATE TAX COMPACT ARTICLE I. PURPOSES ...
• Texas Tax Code Section 141.002 - Commission Member For This State
  The governor shall appoint the comptroller to represent this state on the Multistate Tax Commission created by Article VI of the compact. The comptroller may ...
• Texas Tax Code Section 141.003 - Notice Of Meetings
  The comptroller shall file with the secretary of state for publication in the Texas Register a notice of the general meetings of the Multistate Tax ...
• Texas Tax Code Section 141.005 - Interstate Audit Article Adopted
  The provisions of Article VIII of the compact, relating to interstate audits, are in force with respect to this state. Acts 1981, 67th Leg., p. ...
• Texas Tax Code Section 141.006 - Report
  Before October 1 of each year, the comptroller shall prepare and file with the presiding officer of each house of the legislature a complete and ...
• Texas Tax Code Section 142.001 - Title
  This chapter may be cited as the Simplified Sales and Use Tax Administration Act. Added by Acts 2001, 77th Leg., ch. 1053, § 1, eff. ...
• Texas Tax Code Section 142.002 - Definitions
  In this chapter: (1) "Agreement" means the Streamlined Sales and Use Tax Agreement as amended and adopted on November 12, 2002. (2) "Certified automated system" ...
• Texas Tax Code Section 142.003 - Legislative Finding
  The legislature finds that a simplified sales and use tax system will reduce and over time eliminate the burden and costs of all vendors to ...
• Texas Tax Code Section 142.004 - Negotiations
  This state shall enter into multistate discussions for the purposes of reviewing or amending the agreement embodying the simplification requirements prescribed by Section 142.007. This ...
• Texas Tax Code Section 142.005 - Authority To Enter Into Agreement
  (a) The comptroller is authorized and directed to participate in the development of the Streamlined Sales and Use Tax Agreement with one or more states ...
• Texas Tax Code Section 142.0055 - Rules
  The comptroller may adopt rules relating to the administration and collection of the sales and use tax as necessary to comply with the agreement, including ...
• Texas Tax Code Section 142.006 - Relationship To State Law
  The agreement authorized by this chapter does not, in whole or part, invalidate or amend a law of this state. Adoption of the agreement by ...
• Texas Tax Code Section 142.007 - Agreement Requirements
  (a) The comptroller may not enter into the agreement authorized by this chapter unless the agreement requires each state to comply with the requirements prescribed ...
• Texas Tax Code Section 142.008 - Cooperating Sovereigns
  The agreement authorized by this chapter is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The agreement provides a mechanism among ...
• Texas Tax Code Section 142.009 - Limited Binding And Beneficial Effect
  (a) The agreement authorized by this chapter binds and inures only to the benefit of this state and the other member states. A person, other ...
• Texas Tax Code Section 142.010 - Seller And Third Party Liability
  (a) A certified service provider is the agent of a seller, with whom the certified service provider has contracted, for the collection and remittance of ...
• Texas Tax Code Section 142.011 - Settlement Of Tax, Penalty, And Interest
  On or after the later of the date on which the agreement takes effect as provided by the terms of the agreement or this state ...
• Texas Tax Code Section 151.001 - Short Title
  This chapter may be cited as the Limited Sales, Excise, and Use Tax Act. Acts 1981, 67th Leg., p. 1545, ch. 389, § 1, eff. ...
• Texas Tax Code Section 151.002 - Applicability Of Definitions, Etc.
  The definitions and other provisions of this chapter relating to the collection, administration, and enforcement of the taxes imposed by this chapter, including the requirements ...
• Texas Tax Code Section 151.0028 - "Amusement Services"
  (a) "Amusement services" means the provision of amusement, entertainment, or recreation, but does not include the provision of educational or health services if prescribed by ...
• Texas Tax Code Section 151.003 - "Business"
  "Business" means an activity of or caused by a person for the purpose of a direct or indirect gain, benefit, or advantage. Acts 1981, 67th ...
• Texas Tax Code Section 151.0031 - "Computer Program"
  "Computer program" means a series of instructions that are coded for acceptance or use by a computer system and that are designed to permit the ...
• Texas Tax Code Section 151.0033 - "Cable Television Service"
  "Cable television service" means the distribution of video programming with or without use of wires to subscribing or paying customers. Added by Acts 1984, 68th ...
• Texas Tax Code Section 151.0034 - "Credit Reporting Service"
  "Credit reporting service" means assembling or furnishing credit history or credit information relating to any person. Added by Acts 1987, 70th Leg., 2nd C.S., ch. ...
• Texas Tax Code Section 151.0035 - "Data Processing Service"
  "Data processing service" includes word processing, data entry, data retrieval, data search, information compilation, payroll and business accounting data production, the performance of a totalisator ...
• Texas Tax Code Section 151.0036 - "Debt Collection Service"
  (a) "Debt collection service" means activity to collect or adjust a delinquent debt, to collect or adjust a claim, or to repossess property subject to ...
• Texas Tax Code Section 151.0038 - "Information Service"
  (a) "Information service" means: (1) furnishing general or specialized news or other current information, including financial information, unless furnished to: (A) a newspaper or to ...
• Texas Tax Code Section 151.0039 - "Insurance Service"
  (a) "Insurance service" means insurance loss or damage appraisal, insurance inspection, insurance investigation, insurance actuarial analysis or research, insurance claims adjustment or claims processing, or ...
• Texas Tax Code Section 151.00393 - Internet
  "Internet" means collectively the myriad of computer and telecommunications facilities, including equipment and operating software, that comprise the interconnected worldwide network of networks that employ ...
• Texas Tax Code Section 151.00394 - Internet Access Service
  (a) "Internet access service" means a service that enables users to access content, information, electronic mail, or other services offered over the Internet and may ...
• Texas Tax Code Section 151.004 - "In This State"
  "In this state" means within the exterior limits of Texas and includes all territory within these limits ceded to or owned by the United States. ...
• Texas Tax Code Section 151.0045 - "Personal Services"
  "Personal services" means those personal services listed as personal services under Group 721, Major Group 72 of the Standard Industrial Classification Manual, 1972, and includes ...
• Texas Tax Code Section 151.0047 - "Real Property Repair And Remodeling"
  (a) "Real property repair and remodeling" means the repair, restoration, remodeling, or modification of an improvement to real property other than: (1) a structure or ...
• Texas Tax Code Section 151.0048 - Real Property Service
  (a) Except as provided by Subsection (b), "real property service" means: (1) landscaping; (2) the care and maintenance of lawns, yards, or ornamental trees or ...
• Texas Tax Code Section 151.005 - "Sale" Or "Purchase"
  "Sale" or "purchase" means any of the following when done or performed for consideration: (1) a transfer of title or possession of tangible personal property; ...
• Texas Tax Code Section 151.006 - "Sale For Resale"
  "Sale for resale" means a sale of: (1) tangible personal property or a taxable service to a purchaser who acquires the property or service for ...
• Texas Tax Code Section 151.007 - "Sales Price" Or "Receipts"
  (a) Except as provided by Subsections (c) and (d), "sales price" or "receipts" means the total amount for which a taxable item is sold, leased, ...
• Texas Tax Code Section 151.0075 - "Security Service"
  "Security service" means service for which a license is required under Section 1702.101 or 1702.102, Occupations Code. Added by Acts 1987, 70th Leg., 2nd C.S., ...
• Texas Tax Code Section 151.008 - "Seller" Or "Retailer"
  (a) "Seller" or "retailer" means a person engaged in the business of making sales of taxable items of a kind the receipts from the sale ...
• Texas Tax Code Section 151.009 - "Tangible Personal Property"
  "Tangible personal property" means personal property that can be seen, weighed, measured, felt, or touched or that is perceptible to the senses in any other ...
• Texas Tax Code Section 151.010 - Taxable Item
  "Taxable item" means tangible personal property and taxable services. Except as otherwise provided by this chapter, the sale or use of a taxable item in ...
• Texas Tax Code Section 151.0101 - "Taxable Services"
  (a) "Taxable services" means: (1) amusement services; (2) cable television services; (3) personal services; (4) motor vehicle parking and storage services; (5) the repair, remodeling, ...
• Texas Tax Code Section 151.0102 - "Telephone Answering Services"
  "Telephone answering services" means the receiving and relaying of telephone messages by a human operator. The term does not include the automated receiving and relaying ...
• Texas Tax Code Section 151.0103 - Telecommunications Services
  For the purposes of this title only, "telecommunications services" means the electronic or electrical transmission, conveyance, routing, or reception of sounds, signals, data, or information ...
• Texas Tax Code Section 151.01032. "TELEPHONE PREPAID CALLING CARD." "Telephone prepaid calling card" means a card or other item, including an access code, that represents the right to make one or more telephone calls for which payment is made in incremental amounts and before the call is initiated. The term "telephone prepaid calling card" does not include a card sold by mechanical means for consideration of one dollar or less. Added by Acts 1997, 75th Leg., ch. 1040, § 15, eff. Sept - 1, 1997
  ...
• Texas Tax Code Section 151.0104 - Telephone Company
  For the purposes of this chapter, "telephone company" means a person that owns or operates a telephone line or telephone in this state and charges ...
• Texas Tax Code Section 151.011 - "Use" And "Storage"
  (a) Except as provided by Subsection (c) of this section, "use" means the exercise of a right or power incidental to the ownership of tangible ...
• Texas Tax Code Section 151.012 - Effective Date Of Tax Rate Changes
  (a) A change in the rate of the tax imposed under Sections 151.051 and 151.101 must take effect on the first day of a calendar ...
• Texas Tax Code Section 151.021 - Employees
  The comptroller may employ accountants, auditors, investigators, assistants, and clerks for the administration of this chapter and may delegate to employees the authority to conduct ...
• Texas Tax Code Section 151.022 - Retroactive Effect Of Rules
  The comptroller may prescribe the extent to which a rule or ruling shall be applied without retroactive effect. Acts 1981, 67th Leg., p. 1548, ch. ...
• Texas Tax Code Section 151.023 - Investigations And Audits
  (a) The comptroller, or another person authorized by the comptroller in writing, may examine, copy, and photograph the books, records, papers, and equipment of a ...
• Texas Tax Code Section 151.0231 - Managed Audits
  (a) In this section, "managed audit" means a review and analysis of invoices, checks, accounting records, or other documents or information to determine a taxpayer's ...
• Texas Tax Code Section 151.0232 - Cpa Audit Program
  (a) The comptroller by rule may establish a program in which a taxpayer may hire a certified public accountant who is not employed by the ...
• Texas Tax Code Section 151.024 - Persons Who May Be Regarded As Retailers
  If the comptroller determines that it is necessary for the efficient administration of this chapter to regard a salesman, representative, peddler, or canvasser as the ...
• Texas Tax Code Section 151.025 - Records Required To Be Kept
  (a) All sellers and all other persons storing, using, or consuming in this state a taxable item purchased from a retailer shall keep the following ...
• Texas Tax Code Section 151.026 - Out-Of-State Records
  A taxpayer is entitled to keep or store the taxpayer's records outside this state. If the comptroller requests to examine a record kept or stored ...
• Texas Tax Code Section 151.027 - Confidentiality Of Tax Information
  (a) Information in or derived from a record, report, or other instrument required to be furnished under this chapter is confidential and not open to ...
• Texas Tax Code Section 151.029 - Remedies Not Exclusive
  An action taken by the comptroller or the attorney general under this chapter is not an election to pursue one remedy to the exclusion of ...
• Texas Tax Code Section 151.051 - Sales Tax Imposed
  (a) A tax is imposed on each sale of a taxable item in this state. (b) The sales tax rate is 6-1/4 percent of the ...
• Texas Tax Code Section 151.0515 - Texas Emissions Reduction Plan Surcharge
  Text of section effective until September 30, 2010 (a) In this section, "equipment" includes all off-road, heavy-duty diesel equipment, other than implements of husbandry ...
• Texas Tax Code Section 151.052 - Collection By Retailer
  (a) Except as provided by Subsection (d), a seller who makes a sale subject to the sales tax imposed by this chapter shall add the ...
• Texas Tax Code Section 151.053 - Sales Tax Brackets
  (a) If the sales price involves a fraction of a dollar, the sales tax to be added to the sales price shall be computed by ...
• Texas Tax Code Section 151.054 - Gross Receipts Presumed Subject To Tax
  (a) Except as provided by Subsection (d) of this section, all gross receipts of a seller are presumed to have been subject to the sales ...
• Texas Tax Code Section 151.055 - Sales Of Items Acquired For Lease Or Rental
  (a) If a person purchases tangible personal property by means of a sale for resale for the purpose of renting or leasing the property for ...
• Texas Tax Code Section 151.056 - Property Consumed In Contracts To Improve Real Property
  (a) A contractor is the consumer of tangible personal property furnished by him and incorporated into the property of his customer if the contract between ...
• Texas Tax Code Section 151.057 - Services By Employees
  The following services are not taxable under this chapter: (1) a service performed by an employee for his employer in the regular course of business, ...
• Texas Tax Code Section 151.058 - Property Used To Provide Taxable Services And Sale Price Of Taxable Services
  (a) A person performing services taxable under this chapter is the consumer of machinery and equipment used in performing the services. (b) The total amount ...
• Texas Tax Code Section 151.059 - Fee Imposed In Lieu Of Local Sales And Use Taxes
  Section effective contingent upon federal legislation as provided in Acts 1989, 71st Leg., ch. 291, § 5. (a) A nonresident of this state who ...
• Texas Tax Code Section 151.060 - Property Consumed In Repair Of Motor Vehicle
  (a) Except as provided by Subsection (b), a person who repairs a motor vehicle is the seller of all tangible personal property consumed in providing ...
• Texas Tax Code Section 151.061 - Sourcing Of Charges For Mobile Telecommunications Services
  (a) In this section: (1) "Home service provider" means the facilities-based carrier or reseller with which the customer contracts for the provision of mobile telecommunications ...
• Texas Tax Code Section 151.101 - Use Tax Imposed
  (a) A tax is imposed on the storage, use, or other consumption in this state of a taxable item purchased from a retailer for storage, ...
• Texas Tax Code Section 151.102 - User Liable For Tax
  (a) The person storing, using, or consuming a taxable item in this state is liable for the tax imposed by Section 151.101 of this code, ...
• Texas Tax Code Section 151.103 - Collection By Retailer; Purchaser's Receipt
  (a) Except as provided by Section 151.052(d), a retailer engaged in business in this state who makes a sale of a taxable item for storage, ...
• Texas Tax Code Section 151.104 - Sale For Storage, Use, Or Consumption Presumed
  (a) A sale of a taxable item by a person for delivery in this state is presumed to be a sale for storage, use, or ...
• Texas Tax Code Section 151.105 - Importation For Storage, Use, Or Consumption Presumed
  (a) Tangible personal property that is shipped or brought into this state by a purchaser is presumed, in the absence of evidence to the contrary, ...
• Texas Tax Code Section 151.106 - Registration Of Retailers
  (a) A retailer who sells a taxable item for storage, use, or consumption in this state shall register with the comptroller. (b) The registration must ...
• Texas Tax Code Section 151.107 - Retailer Engaged In Business In This State
  (a) For the purpose of this subchapter and in relation to the use tax, a retailer is engaged in business in this state if the ...
• Texas Tax Code Section 151.151 - Resale Certificate
  A purchaser may give a resale certificate for the acquisition of a taxable item if the purchaser intends to sell, lease, or rent it in ...
• Texas Tax Code Section 151.152 - Resale Certificate: Form
  (a) A resale certificate must be substantially in the form prescribed by the comptroller. (b) A resale certificate must: (1) be signed by the purchaser ...
• Texas Tax Code Section 151.153 - Resale Certificate: Commingled Fungible Goods
  If a purchaser gives a resale certificate with respect to the purchase of fungible goods and then commingles the goods with other similar fungible goods ...
• Texas Tax Code Section 151.154 - Resale Certificate: Liability Of Purchaser
  (a) If a purchaser who gives a resale certificate makes any use of the taxable item other than retention, demonstration, or display while holding it ...
• Texas Tax Code Section 151.155 - Exemption Certificate
  (a) Except as provided by Section 151.3181 for property used in manufacturing, if a purchaser certifies in writing to a seller that a taxable item ...
• Texas Tax Code Section 151.156 - Tax-Free Purchases Of Certain Exported Items
  (a) The comptroller by rule may establish procedures by which a maquiladora enterprise or its agent may make tax-free purchases in this state of tangible ...
• Texas Tax Code Section 151.157 - Customs Brokers
  (a) A customs broker, or an authorized employee of a customs broker, licensed by the comptroller under this section may issue documentation for the purpose ...
• Texas Tax Code Section 151.1575 - Requirements Relating To Issuing Documentation Showing Exportation Of Property
  (a) A customs broker licensed by the comptroller or an authorized employee of the customs broker may issue documentation certifying that delivery of tangible personal ...
• Texas Tax Code Section 151.158 - Export Stamps
  (a) The comptroller shall have printed or manufactured stamps in the design, size, and quantity the comptroller determines is necessary for the purpose of this ...
• Texas Tax Code Section 151.159 - Refunds; Identification Cards
  (a) The comptroller in writing may authorize a customs broker to refund taxes collected under this chapter at export locations specified by the comptroller. (b) ...
• Texas Tax Code Section 151.160 - Deposits
  Penalties collected by the comptroller shall be deposited into general revenue. Fees and charges collected by the comptroller under this Act shall be considered reimbursements ...
• Texas Tax Code Section 151.201 - Sales Tax Permits
  (a) The comptroller shall issue to an applicant who qualifies under Section 151.202 of this code and under Subchapter G of this chapter a separate ...
• Texas Tax Code Section 151.202 - Application For Permit
  (a) A person desiring to be a seller in this state shall file with the comptroller an application for a permit for each place of ...
• Texas Tax Code Section 151.2021 - Cancellation Of Inactive Permit
  (a) The comptroller may cancel a sales tax permit under this section if the permit holder has reported no business activity for 12 consecutive months. ...
• Texas Tax Code Section 151.203 - Suspension And Revocation Of Permit
  (a) If a person fails to comply with a provision of this chapter or with a rule of the comptroller adopted under this chapter and ...
• Texas Tax Code Section 151.204 - Reissued Or New Permit After Revocation Or Suspension
  (a) A new permit may not be issued to a former holder of a revoked permit unless the comptroller is satisfied that the person will ...
• Texas Tax Code Section 151.205 - Appeals
  A taxpayer may appeal the revocation or suspension of a tax permit in the same manner that appeals are made from a final deficiency determination. ...
• Texas Tax Code Section 151.251 - Security Required
  (a) An applicant for a sales tax permit or for registration as a retailer under Section 151.106 of this code must file with the comptroller ...
• Texas Tax Code Section 151.252 - Temporary Permit
  (a) The comptroller may issue a temporary sales tax permit or retailer's registration to an applicant for a period determined by the comptroller in order ...
• Texas Tax Code Section 151.253 - Security: Requirements
  (a) The security required by this subchapter may be a cash bond, a bond from a surety company chartered or authorized to do business in ...
• Texas Tax Code Section 151.254 - Exemption From Filing Security
  (a) A person who has filed security under this subchapter is exempted from the security requirements of this subchapter and is entitled, on request, to ...
• Texas Tax Code Section 151.255 - Notice
  (a) If the comptroller determines that the holder of a permit or a registered retailer is required to file security under Section 151.251(b) of this ...
• Texas Tax Code Section 151.256 - Failure To Provide Security: Loss Of Permit
  If a person fails to provide security under this subchapter as provided by Section 151.251(b) of this code, the comptroller shall revoke or suspend the ...
• Texas Tax Code Section 151.257 - Forfeiture Of Security: Determination
  (a) If a person who has filed a security under this subchapter fails to pay the taxes imposed by this chapter or by a city ...
• Texas Tax Code Section 151.258 - Sale Of Security
  (a) If necessary to recover an amount of tax, penalty, or interest, the comptroller may sell security deposited under this subchapter. A sale shall be ...
• Texas Tax Code Section 151.259 - Security Insufficient To Pay Tax
  (a) If payment of the tax due is not made and the forfeiture of the security does not satisfy the delinquency, the comptroller shall suspend ...
• Texas Tax Code Section 151.260 - Security Sufficient To Pay Tax
  (a) If the security is forfeited in whole or in part and no delinquency remains, the comptroller shall demand from the person new or additional ...
• Texas Tax Code Section 151.261 - Notice To Cities
  If a permit or registration is revoked or suspended under this subchapter, the comptroller shall notify the applicable city of any delinquency under the Local ...
• Texas Tax Code Section 151.262 - Suits By Attorney General
  (a) The attorney general may file suit for an injunction prohibiting a person from engaging in the business of selling taxable items subject to the ...
• Texas Tax Code Section 151.301 - "Exempted From The Taxes Imposed By This Chapter"
  If a taxable item is exempted from the taxes imposed by this chapter, the sale, storage, use or other consumption of the item is not ...
• Texas Tax Code Section 151.302 - Sales For Resale
  (a) The sale for resale of a taxable item is exempted from the taxes imposed by this chapter. (b) Tangible personal property used to perform ...
• Texas Tax Code Section 151.3021 - Packaging Supplies And Wrapping
  (a) In this section: (1) "Laundry or dry cleaner" does not include coin- operated or other self-service garment cleaning facilities. (2) "Wrapping, packing, and packaging ...
• Texas Tax Code Section 151.303 - Previously Taxed Items: Use Tax Exemption Or Credit
  (a) The storage, use, or other consumption of a taxable item the sale of which is subject to the sales tax is exempted from the ...
• Texas Tax Code Section 151.304 - Occasional Sales
  (a) An occasional sale of a taxable item and the storage, use, or consumption of a taxable item the sale or transfer of which to ...
• Texas Tax Code Section 151.305 - Coin-Operated Machine Sales
  (a) The following tangible personal property sold through a coin-operated bulk vending machine for a total consideration of 50 cents or less is exempt from ...
• Texas Tax Code Section 151.306 - Transfers Of Common Interests In Property
  If an interest in tangible personal property is sold, under the terms of a good faith, bona fide contractual relationship, to another person who either ...
• Texas Tax Code Section 151.307 - Exemptions Required By Prevailing Law
  (a) Tangible personal property or service that this state is prohibited from taxing by the law of the United States, the United States Constitution, or ...
• Texas Tax Code Section 151.3071 - Installation Of Certain Equipment For Export
  Electronic audio equipment that is exempted from the taxes imposed by this chapter because it is purchased for use beyond the territorial limits of the ...
• Texas Tax Code Section 151.308 - Items Taxed By Other Law
  (a) The following are exempted from the taxes imposed by this chapter: (1) oil as taxed by Chapter 202; (2) sulphur as taxed by Chapter ...
• Texas Tax Code Section 151.309 - Governmental Entities
  A taxable item sold, leased, or rented to, or stored, used, or consumed by, any of the following governmental entities is exempted from the taxes ...
• Texas Tax Code Section 151.310 - Religious, Educational, And Public Service Organizations
  (a) A taxable item sold, leased, or rented to, or stored, used, or consumed by, any of the following organizations is exempted from the taxes ...
• Texas Tax Code Section 151.3101 - Amusement Services Exemptions
  (a) Amusement services are exempted from the taxes imposed by this chapter only if exclusively provided: (1) by this state, a municipality, county, school district, ...
• Texas Tax Code Section 151.3105 - Bingo Equipment Purchased By Certain Organizations
  Bingo equipment, as defined by Section 2001.002, Occupations Code, is exempted from the taxes imposed by this chapter if the bingo equipment is: (1) purchased ...
• Texas Tax Code Section 151.311 - Taxable Items Incorporated Into Or Used For Improvement Of Realty Of An Exempt Entity
  (a) The purchase of tangible personal property for use in the performance of a contract for an improvement to realty for an organization exempted under ...
• Texas Tax Code Section 151.3111 - Services On Certain Exempted Personal Property
  (a) A service that is performed on tangible personal property that, if sold, leased, or rented, at the time of the performance of the service, ...
• Texas Tax Code Section 151.312 - Periodicals And Writings Of Religious, Philanthropic, Charitable, Historical, Scientific, And Similar Organizations
  Periodicals and writings, including those presented on audio tape, videotape, and computer disk, that are published and distributed by a religious, philanthropic, charitable, historical, scientific, ...
• Texas Tax Code Section 151.313 - Health Care Supplies
  (a) The following items are exempted from the taxes imposed by this chapter: (1) a drug or medicine, other than insulin, if prescribed or dispensed ...
• Texas Tax Code Section 151.314 - Food And Food Products
  (a) Food products for human consumption are exempted from the taxes imposed by this chapter. (b) "Food products" shall include, except as otherwise provided herein, ...
• Texas Tax Code Section 151.3141 - Food Stamp Purchases
  (a) Items purchased in whole or in part with food coupons issued under the food stamp program from a business approved for participation in the ...
• Texas Tax Code Section 151.315 - Water
  Water is exempted from the taxes imposed by this chapter. Acts 1981, 67th Leg., p. 1563, ch. 389, § 1, eff. Jan. 1, 1982. ...
• Texas Tax Code Section 151.316 - Agricultural Items
  (a) The following items are exempted from the taxes imposed by this chapter: (1) horses, mules, and work animals; (2) animal life the products of ...
• Texas Tax Code Section 151.3162 - Timber Items
  (a) In this section, "original producer" means a person who: (1) harvests timber that the person owns and continues to own until the timber is ...
• Texas Tax Code Section 151.317 - Gas And Electricity
  (a) Subject to Subsection (d), gas and electricity are exempted from the taxes imposed by this chapter when sold for: (1) residential use; (2) use ...
• Texas Tax Code Section 151.318 - Property Used In Manufacturing
  (a) The following items are exempted from the taxes imposed by this chapter if sold, leased, or rented to, or stored, used, or consumed by ...
• Texas Tax Code Section 151.3181 - Divergent Use Of Property Used In Manufacturing
  (a) In this section: (1) "Divergent use" means the use of property in a manner or for a purpose other than the manner or purpose ...
• Texas Tax Code Section 151.3185 - Property Used In The Production Of Motion Pictures Or Video Or Audio Recordings And Broadcasts
  (a) The sale, lease, or rental or storage, use, or other consumption of the following items are exempted from the taxes imposed by this chapter: ...
• Texas Tax Code Section 151.319 - Newspapers And Property Used In Newspaper Publication
  (a) A newspaper sold or distributed by individual copy or by subscription is exempted from the taxes imposed by this chapter. (b) A transaction involving ...
• Texas Tax Code Section 151.320 - Magazines
  (a) Subscriptions to magazines that are sold for a semiannual or longer period and are entered as second class mail are exempted from the taxes ...
• Texas Tax Code Section 151.321 - University And College Student Organizations
  (a) A taxable item sold by a qualified student organization and for which the sales price is $5,000 or less, is exempted from the taxes ...
• Texas Tax Code Section 151.322 - Containers
  (a) The following are exempted from the taxes imposed by this chapter: (1) a container sold with its contents if the sales price of the ...
• Texas Tax Code Section 151.323 - Certain Telecommunications Services
  (a) There are exempted from the taxes imposed by this chapter the receipts from the sale, use, or other consumption in this state of: (1) ...
• Texas Tax Code Section 151.324 - Equipment Used Elsewhere For Mineral Exploration Or Production
  (a) The following items are exempted from the sales tax imposed by Subchapter C of this chapter: (1) drill pipe, casing, tubing, and other pipe ...
• Texas Tax Code Section 151.325 - Basic Fee For Internet Access Service
  (a) The sale, use, or other consumption in this state of Internet access service is exempted from the taxes imposed by this chapter in an ...
• Texas Tax Code Section 151.326 - Clothing And Footwear For Limited Period
  (a) The sale of an article of clothing or footwear designed to be worn on or about the human body is exempted from the taxes ...
• Texas Tax Code Section 151.328 - Aircraft
  (a) Aircraft are exempted from the taxes imposed by this chapter if: (1) sold to a person using the aircraft as a certificated or licensed ...
• Texas Tax Code Section 151.329 - Certain Ships And Ship Equipment
  The following items are exempted from the taxes imposed by this chapter: (1) materials, equipment, and machinery that enter into and become component parts of ...
• Texas Tax Code Section 151.3291 - Boats And Boat Motors
  (a) The sale, other than the lease or rental, and the storage, use, or other consumption of a taxable boat or motor is exempt from ...
• Texas Tax Code Section 151.330 - Interstate Shipments, Common Carriers, And Services Across State Lines
  (a) The sale of tangible personal property that under the sales contract is shipped to a point outside this state is exempted from the sales ...
• Texas Tax Code Section 151.331 - Rolling Stock; Train Fuel And Supplies
  (a) Rolling stock, locomotives, and fuel and supplies essential to the operation of locomotives and trains are exempted from the taxes imposed by this chapter. ...
• Texas Tax Code Section 151.332 - Certain Sales By Senior Citizen Organizations
  (a) There are exempted from the sales tax imposed by Subchapter C of this chapter the receipts from the sale of tangible personal property that ...
• Texas Tax Code Section 151.335 - Coin-Operated Services
  (a) Amusement and personal services provided through coin-operated machines that are operated by the consumer are exempt from the taxes imposed by this chapter. (b) ...
• Texas Tax Code Section 151.336 - Certain Coins And Precious Metals
  (a) The sale of gold, silver, or numismatic coins or of platinum, gold, or silver bullion is exempted from the sales tax imposed by Subchapter ...
• Texas Tax Code Section 151.337 - Sales By Or To Indian Tribes
  (a) A taxable item sold, leased, or rented to, or stored, used, or consumed by, a tribal council or a business owned by a tribal ...
• Texas Tax Code Section 151.338 - Environment And Conservation Services
  The services involved in the repair, remodeling, maintenance, or restoration of tangible personal property are not taxable under this chapter if the repair, remodeling, maintenance, ...
• Texas Tax Code Section 151.339 - Preexisting Contracts And Bids
  The receipts from the sale, use, or rental of and the storage, use, or consumption in this state of taxable services are exempt from the ...
• Texas Tax Code Section 151.340 - Official State Coin
  Official state coins produced under Section 11.05, State Purchasing and General Services Act (Article 601b, Vernon's Texas Civil Statutes), are exempted from the taxes imposed ...
• Texas Tax Code Section 151.341 - Items Sold To Or Used By Development Corporations
  (a) A taxable item sold, leased, or rented to or stored, used, or consumed by a nonprofit corporation formed under the Development Corporation Act of ...
• Texas Tax Code Section 151.342 - Agribusiness Items
  (a) There are exempted from the tax imposed by this chapter bins used exclusively as containers in transporting fruit or vegetables from the field or ...
• Texas Tax Code Section 151.343 - Animals Sold By Nonprofit Animal Shelters
  The sale, including the acceptance of a fee for adoption, of an animal by a nonprofit animal shelter, as that term is defined by Section ...
• Texas Tax Code Section 151.346 - Intercorporate Services
  (a) There are exempt from the taxes imposed by this chapter service transactions among affiliated entities, at least one of which is a corporation, that ...
• Texas Tax Code Section 151.347 - Certain Lawn And Yard Service
  There are exempted from the taxes imposed by this chapter lawn mowing and other yard maintenance: (1) performed by an individual younger than 18 years ...
• Texas Tax Code Section 151.348 - Cooperative Research And Development Ventures
  (a) There are exempted from the taxes imposed by this chapter items sold in connection with a joint research and development venture as defined by ...
• Texas Tax Code Section 151.349 - Corporations Formed By The Texas National Research Laboratory Commission
  (a) A taxable item sold to or leased by or a taxable item used by any corporation established by the Texas National Research Laboratory Commission ...
• Texas Tax Code Section 151.350 - Labor To Restore Certain Property
  (a) Labor to restore real or tangible personal property is exempted from the taxes imposed by this chapter if: (1) the amount of the charge ...
• Texas Tax Code Section 151.3501 - Labor To Restore, Repair, Or Remodel Historic Sites
  (a) Labor to restore, repair, or remodel an improvement to real property is exempted from the taxes imposed by this chapter if: (1) the amount ...
• Texas Tax Code Section 151.351 - Information Services And Data Processing Services
  There is exempted from the taxes imposed by this chapter 20 percent of the value of information services and data processing services. Added by Acts ...
• Texas Tax Code Section 151.353 - Court Reporting Services
  (a) Court reporting services relating to the preparation of a document or other record in a civil or criminal suit by a notary public or ...
• Texas Tax Code Section 151.354 - Services By Employees Of Property Management Companies
  (a) There are exempted from the taxes imposed by this chapter services performed by an employee of a property management company if: (1) the employee ...
• Texas Tax Code Section 151.355 - Water-Related Exemptions
  The following are exempted from taxes imposed by this chapter: (1) rainwater harvesting equipment or supplies, water recycling and reuse equipment or supplies, or other ...
• Texas Tax Code Section 151.401 - Tax Due Dates
  (a) The taxes imposed by this chapter are due and payable to the comptroller on or before the 20th day of the month following the ...
• Texas Tax Code Section 151.402 - Tax Report Dates
  (a) Except as provided by Subsection (b) of this section, a tax report required by this chapter for a reporting period is due on the ...
• Texas Tax Code Section 151.403 - Who Must File A Report
  (a) A person subject to the sales tax shall file a tax report. (b) A retailer engaged in business in this state as provided by ...
• Texas Tax Code Section 151.405 - Other Due Dates Set By Comptroller
  (a) The comptroller may require a seller, retailer, or purchaser to file a return or pay the taxes imposed by this chapter for a period ...
• Texas Tax Code Section 151.406 - Contents And Form Of Report
  (a) Except as provided by Section 151.407, a tax report required by this chapter must: (1) for sales tax purposes, show the amount of the ...
• Texas Tax Code Section 151.407 - Special Use Tax Reports
  (a) The comptroller may require any person or class of persons who have in their possession or custody information relating to the sale of a ...
• Texas Tax Code Section 151.408 - Accounting Basis For Reports
  A taxpayer whose regular books are kept on a cash basis, accrual basis, or some other generally recognized accounting basis that accurately reflects the operation ...
• Texas Tax Code Section 151.409 - Reports And Payments: Where Made
  A tax report or tax payment shall be delivered to the office of the comptroller. Acts 1981, 67th Leg., p. 1570, ch. 389, § 1, ...
• Texas Tax Code Section 151.410 - Method Of Reporting Sales Tax: General Rule
  A seller shall compute the sales tax imposed by Subchapter C of this chapter to be paid to the comptroller by multiplying the percentage rate ...
• Texas Tax Code Section 151.411 - Method Of Reporting: Sellers Having Sales Below Taxable Amount
  (a) If not less than 50 percent of the total receipts of a seller from the sale of taxable items come from separate transactions in ...
• Texas Tax Code Section 151.412 - Optional Method Of Reporting: Percentage Of Sales
  (a) A seller who is a retail grocer, a seller who operates a separate grocery department having separate records that are separately auditable, or any ...
• Texas Tax Code Section 151.413 - Optional Method Of Reporting: Small Grocers
  (a) A seller who is a retail grocer and whose annual total receipts do not exceed $100,000 may pay the taxes imposed by this chapter ...
• Texas Tax Code Section 151.414 - "Retail Grocer" Defined
  In this subchapter, "retail grocer" means a retail vendor who sells food for human consumption off the premises, together with household supplies and nondurable household ...
• Texas Tax Code Section 151.415 - Assessment Of Penalties And Interest Against Seller Using Optional Method Of Reporting
  The comptroller may assess a penalty and interest against a seller using an optional method of reporting under Section 151.412 or Section 151.413 of this ...
• Texas Tax Code Section 151.416 - Commingled Receipts And Tax
  A seller who has an accounting system under which the taxes collected under this chapter are commingled with the receipts from the sales of taxable ...
• Texas Tax Code Section 151.417 - Direct Payment Of Tax By Purchaser
  (a) The holder of a direct payment permit issued by the comptroller may give a blanket exemption certificate to sellers who sell, lease, or rent ...
• Texas Tax Code Section 151.4171 - Optional Reporting Method: Percentage-Based
  (a) In this section, "percentage-based reporting method" means a method by which a taxpayer categorizes purchase transactions according to standards specified in the letter of ...
• Texas Tax Code Section 151.418 - Issuance Of Direct Payment Permit
  (a) The comptroller shall issue a direct payment permit to an applicant for the permit who qualifies as provided by Section 151.419 of this code. ...
• Texas Tax Code Section 151.419 - Application For Direct Payment Permits: Qualifications
  (a) A person desiring a direct payment permit must file with the comptroller a written application for the permit. (b) The application must be accompanied ...
• Texas Tax Code Section 151.420 - Revocation Of Direct Payment Permit
  (a) A person to whom a direct payment permit has been issued holds the permit as a matter of revocable privilege and not as a ...
• Texas Tax Code Section 151.421 - Voluntary Relinquishment Of Direct Payment Permit
  (a) The holder of a direct payment permit may notify the comptroller that the direct payment permit is to be voluntarily relinquished. (b) A direct ...
• Texas Tax Code Section 151.422 - Cancellation Or Termination Of Direct Payment Permit: Duty Of Permit Holder
  (a) On the receipt of a notice issued under Section 151.420 of this code canceling a direct payment permit or of a notice issued under ...
• Texas Tax Code Section 151.423 - Reimbursement To Taxpayer For Tax Collections
  A taxpayer may deduct and withhold one-half of one percent of the amount of taxes due from the taxpayer on a timely return as reimbursement ...
• Texas Tax Code Section 151.424 - Discount For Prepayments
  (a) A taxpayer who prepays the taxpayer's tax liability on the basis of a reasonable estimate of the tax liability for a quarter in which ...
• Texas Tax Code Section 151.425 - Forfeiture Of Discount Or Reimbursement
  If a taxpayer fails to file a report required by this chapter when due or to pay the tax when due, the taxpayer forfeits any ...
• Texas Tax Code Section 151.426 - Credits And Refunds For Bad Debts, Returned Merchandise, And Repossessions
  (a) A seller may withhold the payment of the tax on a portion of the sales price of a taxable item that remains unpaid by ...
• Texas Tax Code Section 151.427 - Deduction For Property On Which The Tax Is Paid And Held For Resale
  (a) A seller who has paid the tax imposed by this chapter on the sales price of tangible personal property acquired for storage or use ...
• Texas Tax Code Section 151.428 - Interest Charged By Retailer On Amounts Of Taxes Financed
  (a) A retailer who sells taxable items on credit or under any other deferred payment agreement and charges interest or time price differential on the ...
• Texas Tax Code Section 151.429 - Tax Refunds For Enterprise Projects
  (a) An enterprise project is eligible for a refund in the amount provided by this section of the taxes imposed by this chapter on purchases ...
• Texas Tax Code Section 151.4291 - Tax Refunds For Defense Readjustment Projects
  (a) A defense readjustment project is eligible for a refund in the amount provided by this section of the taxes imposed by this chapter on ...
• Texas Tax Code Section 151.430 - Determination Of Overpaid Amounts
  (a) This section applies to the tax on purchases paid by a person holding a permit under this chapter who has purchased taxable items for ...
• Texas Tax Code Section 151.431 - Sales And Use Tax Refund For Job Retention
  (a) A qualified business operating in the jurisdiction of the nominating governmental entity for at least three consecutive years may apply for and be granted ...
• Texas Tax Code Section 151.432 - Deductions Of Tax On Ticket Or Admission Document To Amusement Service
  (a) A reseller of a ticket or admission document to an amusement service may deduct from taxable sales reported the adjusted value of the ticket ...
• Texas Tax Code Section 151.501 - Determination After The Filing Of A Report
  If a person has filed a tax report, the comptroller may issue a deficiency determination under Section 111.008 of this code. Acts 1981, 67th Leg., ...
• Texas Tax Code Section 151.503 - Determination If No Report Filed
  (a) If a person fails to file a report, the comptroller shall estimate the amount of receipts of the person subject to the sales tax, ...
• Texas Tax Code Section 151.504 - Determination When A Business Is Discontinued
  If a business is discontinued, the comptroller may make a determination of tax liability under this subchapter before the date a report or tax payment ...
• Texas Tax Code Section 151.505 - When Determination Becomes Final
  A determination made under Section 151.501, 151.503, or 151.504 of this code becomes final on the expiration of 30 days after the day on which ...
• Texas Tax Code Section 151.507 - Limitations On Determination
  (a) A notice of a deficiency determination must be personally served or mailed within the period provided by Subchapter D, Chapter 111 of this code ...
• Texas Tax Code Section 151.508 - Offsets
  In making a determination, the comptroller may offset an overpayment for one or more periods against an underpayment, penalty, and interest accrued on the underpayment ...
• Texas Tax Code Section 151.509 - Petition For Redetermination
  A person petitioning for a redetermination of a determination made under Section 111.022 must file, before the determination becomes final, security as the comptroller requires ...
• Texas Tax Code Section 151.510 - Hearing On Redetermination
  (a) If a petition for a redetermination is filed before the determination becomes final, the petitioner is entitled on a request stated in the petition ...
• Texas Tax Code Section 151.511 - Redetermination
  (a) The comptroller may decrease the amount of a determination at any time before the determination becomes final. (b) The comptroller may increase the amount ...
• Texas Tax Code Section 151.512 - Interest
  Unpaid taxes imposed by this chapter draw interest beginning 60 days after the date on which the tax or the amount of the tax required ...
• Texas Tax Code Section 151.514 - Notices
  The comptroller shall give notice of a determination made under this subchapter promptly as provided by Sections 111.008(b) and (c) of this code. Any other ...
• Texas Tax Code Section 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 ...
• Texas Tax Code Section 151.601 - Suit
  The comptroller may bring an action in a court of this state, another state, or the United States to collect an amount of the taxes ...
• Texas Tax Code Section 151.602 - Venue
  A suit brought under this subchapter against a taxpayer in a court of this state may be filed and heard in the county where the ...
• Texas Tax Code Section 151.603 - Evidence: Comptroller's Certificate
  In an action brought under this subchapter a certificate of the comptroller showing the delinquency is prima facie evidence of the determination of the tax ...
• Texas Tax Code Section 151.604 - Form Of Action
  A suit under this subchapter against any person for recovery of the tax is in the form of an action for debt. Acts 1981, 67th ...
• Texas Tax Code Section 151.605 - Writs Of Attachment
  In a suit under this subchapter, no bond or affidavit is required before the issuance of a writ of attachment. Acts 1981, 67th Leg., p. ...
• Texas Tax Code Section 151.606 - Service Of Process
  In a suit under this subchapter, a seller or retailer may be served with process as provided by the rules of civil procedure or by ...
• Texas Tax Code Section 151.607 - Limitation Period
  The limitation period provided by Section 111.202 of this code applies to a suit brought under this subchapter, except that the suit may be brought ...
• Texas Tax Code Section 151.608 - Judgments
  (a) A judgment in favor of the state obtained in an action under this chapter may be filed for record with the county clerk of ...
• Texas Tax Code Section 151.614 - Res Judicata
  In the determination of a suit arising under this chapter, the rule of res judicata applies only if the liability at issue is for the ...
• Texas Tax Code Section 151.615 - Tax Suit Comity
  A court of this state shall recognize and enforce a liability for a sales or use tax lawfully imposed by another state if the other ...
• Texas Tax Code Section 151.701 - Use Of Stamps Or Tokens Prohibited
  No person may use stamps or tokens for the purpose of collecting or enforcing the collection of the taxes imposed by this chapter or for ...
• Texas Tax Code Section 151.703 - Failure To Report Or Pay Tax
  (a) A person who fails to file a report as required by this chapter or who fails to pay a tax imposed by this chapter ...
• Texas Tax Code Section 151.7031 - Failure To Report On Three Or More Occasions; Civil Penalty
  A person who is required to file a report under this chapter, who fails to file the report under this chapter, and who has on ...
• Texas Tax Code Section 151.7032 - Failure To Pay Taxes Collected; Criminal Penalty
  (a) A person commits an offense if the person intentionally or knowingly fails to pay to the comptroller, as required by this chapter, the tax ...
• Texas Tax Code Section 151.704 - Prohibited Advertising; Criminal Penalty
  (a) A retailer commits an offense if the retailer directly or indirectly advertises, holds out, or states to a customer or to the public that ...
• Texas Tax Code Section 151.705 - Collection Of Use Tax; Criminal Penalty
  A retailer engaged in business in this state who violates Section 151.103 of this code commits a misdemeanor punishable by a fine of not more ...
• Texas Tax Code Section 151.707 - Resale Or Exemption Certificate; Criminal Penalty
  (a) A person commits an offense if the person: (1) intentionally or knowingly makes a false entry in, or a fraudulent alteration of, an exemption ...
• Texas Tax Code Section 151.708 - Selling Without Permit; Criminal Penalty
  (a) A person or officer of a corporation commits an offense if the person or corporation engages in business as a retailer in this state ...
• Texas Tax Code Section 151.709 - Failure To Furnish Report; Criminal Penalty
  (a) A person commits an offense if the person refuses to furnish a report as required by this chapter or by the comptroller as authorized ...
• Texas Tax Code Section 151.7101 - Election Of Offenses
  If a violation of a criminal provision of this chapter by a taxpayer constitutes another offense under the laws of this state, the state may ...
• Texas Tax Code Section 151.7102 - False Entry Or Failure To Enter In Records
  (a) A person commits an offense if the person intentionally or knowingly conceals, destroys, makes a false entry in, or fails to make an entry ...
• Texas Tax Code Section 151.7103 - Failure To Produce For Inspection Or Allow Inspection Of Records
  (a) A person commits an offense if the person is asked, by a person authorized by the comptroller, to produce or allow inspection of a ...
• Texas Tax Code Section 151.711 - Limitations On Prosecutions
  An indictment or information for a criminal offense brought under this chapter must be presented within four years after the commission of the offense or ...
• Texas Tax Code Section 151.712 - Civil Penalty For Persons Certifying Exports
  (a) A person may not sign or certify proof of export documentation for the purpose of showing an exemption under Section 151.307(b)(2) unless: (1) the ...
• Texas Tax Code Section 151.713 - Furnishing False Information To Customs Broker; Civil Penalty
  (a) A person may not obtain or attempt to obtain export documentation for the purpose of showing an exemption under Section 151.307(b)(2) from a customs ...
• Texas Tax Code Section 151.714 - Venue For Criminal Prosecution
  Venue for prosecution for an offense under this chapter is in: (1) the county in which any element of the offense occurs; or (2) Travis ...
• Texas Tax Code Section 151.801 - Disposition Of Proceeds
  (a) Except for the amounts allocated under Subsections (b) and (c), all proceeds from the collection of the taxes imposed by this chapter shall be ...
• Texas Tax Code Section 152.001 - Definitions
  In this chapter: (1) "Sale" includes: (A) an installment and credit sale; (B) an exchange of property for property or money; (C) an exchange in ...
• Texas Tax Code Section 152.002 - Total Consideration
  (a) "Total consideration" means the amount paid or to be paid for a motor vehicle and its accessories attached on or before the sale, without ...
• Texas Tax Code Section 152.003 - Duties Of Comptroller
  (a) The comptroller may: (1) supervise the collection of taxes imposed by this chapter; and (2) establish rules for the determination of taxable value of ...
• Texas Tax Code Section 152.021 - Retail Sales Tax
  (a) A tax is imposed on every retail sale of every motor vehicle sold in this state. Except as provided by this chapter, the tax ...
• Texas Tax Code Section 152.0215 - Texas Emissions Reduction Plan Surcharge
  Text of section effective until September 30, 2010 (a) Except as provided by Subsection (a-1), a surcharge is imposed on every retail sale, lease, ...
• Texas Tax Code Section 152.022 - Tax On Motor Vehicle Purchased Outside This State
  (a) A use tax is imposed on a motor vehicle purchased at retail sale outside this state and used on the public highways of this ...
• Texas Tax Code Section 152.023 - Tax On Motor Vehicle Brought Into State By New Texas Resident
  (a) A use tax is imposed on a new resident of this state who brings into this state a motor vehicle: (1) that has been ...
• Texas Tax Code Section 152.024 - Tax On An Even Exchange Of Motor Vehicles
  (a) A tax is imposed on each party to a transaction involving the even exchange of two motor vehicles. (b) The tax on each party ...
• Texas Tax Code Section 152.025 - Tax On Gift Of Motor Vehicle
  (a) A tax is imposed on the recipient of a gift of a motor vehicle. (b) The tax is $10. Acts 1981, 67th Leg., p. ...
• Texas Tax Code Section 152.026 - Tax On Gross Rental Receipts
  (a) A tax is imposed on the gross rental receipts from the rental of a rented motor vehicle. (b) The tax rate is 10 percent ...
• Texas Tax Code Section 152.027 - Tax On Metal Dealer Plates
  (a) A use tax is imposed on each person to whom is issued a metal dealer's plate authorized by Chapter 503, Transportation Code. (b) The ...
• Texas Tax Code Section 152.028 - Use Tax On Motor Vehicle Brought Back Into State
  (a) A use tax is imposed on the operator of a motor vehicle that was purchased tax-free under Section 152.092 of this code and that ...
• Texas Tax Code Section 152.041 - General Collection Procedure
  (a) The tax assessor-collector of the county in which an application for registration or for a Texas certificate of title is made shall collect taxes ...
• Texas Tax Code Section 152.0411 - Collection By Sellers
  (a) Except as provided by this section, a seller who makes a sale subject to the sales tax imposed by Section 152.021 shall add the ...
• Texas Tax Code Section 152.0412 - Standard Presumptive Value; Use By Tax Assessor-Collector
  Text of section effective October 1, 2006 (a) In this section, "standard presumptive value" means the private-party transaction value of a motor vehicle, as ...
• Texas Tax Code Section 152.042 - Collection Of Tax On Metal Dealer Plates
  A person required to pay the tax imposed by Section 152.027 shall pay the tax to the Texas Department of Transportation, and the department may ...
• Texas Tax Code Section 152.043 - Collection Of Tax On Motor Vehicles Operated By Nonresidents
  A person doing business in this state who registers a motor vehicle under Section 502.054, Transportation Code, shall pay the tax imposed by Section 152.022 ...
• Texas Tax Code Section 152.044 - Payment By Seller
  (a) If the comptroller on an audit of the records of a seller finds that the amount of tax due was incorrectly reported on a ...
• Texas Tax Code Section 152.045 - Collection Of Tax On Gross Rental Receipts
  (a) Except as inconsistent with this chapter and rules adopted under this chapter, an owner of a motor vehicle subject to the tax on gross ...
• Texas Tax Code Section 152.046 - Change In Tax Status Of Motor Vehicle
  (a) If the owner, as defined by Section 152.001(9)(A) of this code, of a motor vehicle registered as a rental vehicle ceases to use the ...
• Texas Tax Code Section 152.047 - Collection Of Tax On Seller-Financed Sale
  (a) Except as inconsistent with this chapter and rules adopted under this chapter, the seller of a motor vehicle shall report and pay the tax ...
• Texas Tax Code Section 152.048 - Gross Receipts Presumed Subject To Tax
  (a) All gross receipts of a seller required to obtain a permit under Section 152.065 are presumed to be subject to the provisions of this ...
• Texas Tax Code Section 152.061 - Registration Of Motor Vehicle Purchased For Rental
  (a) An owner of a motor vehicle purchased for rental may furnish the county tax assessor-collector a rental certificate in lieu of the motor vehicle ...
• Texas Tax Code Section 152.062 - Required Statements
  (a) The persons obligated by this chapter to pay taxes on the transaction shall file a joint statement with the tax assessor-collector of the county ...
• Texas Tax Code Section 152.063 - Records
  (a) The seller of a motor vehicle shall keep at his principal office for at least four years from the date of the sale a ...
• Texas Tax Code Section 152.0635 - Records Of Certain Sellers
  (a) In addition to the requirements prescribed by Section 152.063, a seller engaged in seller-financed sales who has a permit under Section 152.065 shall keep ...
• Texas Tax Code Section 152.064 - Tax Receipts
  (a) The comptroller shall prescribe the form of a tax receipt to be issued to a person paying a tax imposed by this chapter. (b) ...
• Texas Tax Code Section 152.065 - Required Permits
  A motor vehicle owner required to collect, report, and pay a tax on gross rental receipts imposed by this chapter and a seller required to ...
• Texas Tax Code Section 152.066 - Deficiency Determination; Penalty And Interest
  (a) The comptroller shall give written notice to the seller of a motor vehicle of a deficiency determination made under Section 152.044 of this code. ...
• Texas Tax Code Section 152.067 - Petition For Redetermination Of A Deficiency
  (a) The comptroller shall: (1) promulgate rules under which the seller may petition for a redetermination of deficiency; and (2) grant an oral hearing to ...
• Texas Tax Code Section 152.068 - Revocation Of Motor Vehicle Retail Seller's Permit
  (a) The comptroller may revoke or suspend any one or more of the permits held by a person if that person fails to comply with ...
• Texas Tax Code Section 152.069 - Registration Of Motor Vehicle Using Seller-Financing
  (a) The seller of a motor vehicle sold in a seller-financed sale shall apply for the registration of, and a Texas certificate of title for, ...
• Texas Tax Code Section 152.081 - Driver Training Motor Vehicles
  The taxes imposed by this chapter do not apply to the sale or use of a motor vehicle that is: (1) owned by a motor ...
• Texas Tax Code Section 152.082 - Sale Of Motor Vehicle To Or Use Of Motor Vehicle By Public Agency
  The taxes imposed by this chapter do not apply to the sale of a motor vehicle to or use of a motor vehicle by a ...
• Texas Tax Code Section 152.083 - Lease Of Motor Vehicle To Public Agency
  (a) The taxes imposed by this chapter do not apply to the purchase of a motor vehicle that is to be leased to a public ...
• Texas Tax Code Section 152.084 - Rental Of Motor Vehicle To Public Agency
  The taxes imposed by this chapter do not apply to the rental of a motor vehicle to a public agency. The tax which would have ...
• Texas Tax Code Section 152.085 - Rental Of Motor Vehicle For Purposes Of Re-Rental
  (a) The taxes imposed by this chapter on the gross rental receipts from the rental of a motor vehicle do not apply to the rental ...
• Texas Tax Code Section 152.086 - Motor Vehicles Driven By Handicapped Persons
  (a) The taxes imposed by this chapter do not apply to the sale or use of a motor vehicle that: (1) has been or will ...
• Texas Tax Code Section 152.087 - Fire Trucks And Emergency Medical Services Vehicles
  The taxes imposed by this chapter do not apply to the purchase, rental, or use of a fire truck, emergency medical services vehicle as defined ...
• Texas Tax Code Section 152.088 - Motor Vehicles Used For Religious Purposes
  The taxes imposed by this chapter do not apply to the sale or use of or the receipts from the rental of a motor vehicle ...
• Texas Tax Code Section 152.089 - Exempt Vehicles
  (a) The taxes imposed by this chapter do not apply to interstate motor vehicles, trailers, and semitrailers; provided that if a motor vehicle, trailer, or ...
• Texas Tax Code Section 152.091 - Farm Or Timber Use
  (a) The taxes imposed by this chapter do not apply to the sale or use of a: (1) farm machine, trailer, or semitrailer for use ...
• Texas Tax Code Section 152.092 - Motor Vehicles Transported Out Of State
  (a) The taxes imposed by this chapter do not apply to the retail sale of a motor vehicle that is transported out of state, prior ...
• Texas Tax Code Section 152.093 - Motor Vehicles Sold To Certain Licensed Child-Care Facilities
  (a) The taxes imposed by this chapter do not apply to a motor vehicle: (1) purchased, used, or rented by a qualified residential child-care facility; ...
• Texas Tax Code Section 152.101 - Penalty For Signing False Statement Or Certificate
  (a) A person commits an offense if the person signs a joint statement required by Section 152.062 or a certificate required by Section 152.092(b) and ...
• Texas Tax Code Section 152.102 - Operation Without Payment Of Tax
  (a) A person commits an offense if the person knowingly operates a motor vehicle on a highway of this state without paying the tax imposed ...
• Texas Tax Code Section 152.103 - Failure To Keep Records
  Text of subsec. (a) as amended by Acts 1993, 73rd Leg., ch. 29, § 10 (a) A seller commits an offense if he fails ...
• Texas Tax Code Section 152.104 - Failure To Remit Tax Collected
  (a) A person who is a dealer, as defined by Section 503.001, Transportation Code, or who is acting in the capacity of a dealer, commits ...
• Texas Tax Code Section 152.105 - Venue For Criminal Prosecutions
  Venue for prosecution of any offense under this chapter is in: (1) the county in which any element of the offense occurs; or (2) Travis ...
• Texas Tax Code Section 152.106 - Prohibited Advertising; Criminal Penalty
  (a) A person who is required by Chapter 503, Transportation Code, to hold a dealer's general distinguishing number commits an offense if the person directly ...
• Texas Tax Code Section 152.121 - Tax Sent To Comptroller
  (a) After crediting the amounts as provided by Section 152.123, a county tax assessor-collector shall send money collected from taxes and penalties imposed by this ...
• Texas Tax Code Section 152.122 - Allocation Of Tax
  The comptroller shall deposit the funds received under Section 152.121 of this code as follows: (1) 1/4 to the credit of the foundation school fund; ...
• Texas Tax Code Section 152.1222 - Allocation Of Certain Tax Revenue To Property Tax Relief Fund
  Text of section effective October 1, 2006 (a) Notwithstanding Section 152.122, the comptroller shall deposit to the credit of the property tax relief fund under ...
• Texas Tax Code Section 152.123 - Tax Retained By County
  (a) The county tax assessor-collector each calendar year shall calculate five percent of the tax and penalties collected by the county tax assessor-collector under this ...
• Texas Tax Code Section 154.001 - Definitions
  In this chapter: (1) "Bonded agent" means a person in this state who is an agent of a person outside this state and receives cigarettes ...
• Texas Tax Code Section 154.002 - Storage
  The commercial business location where cigarettes are stored or kept cannot be a residence or a unit in a public storage facility. Added by Acts ...
• Texas Tax Code Section 154.021 - Imposition And Rate Of Tax
  (a) A tax is imposed on a person who uses or disposes of cigarettes in this state. Text of subsec. (b) effective until January 1, ...
• Texas Tax Code Section 154.022 - Tax Imposed On First Sale Of Cigarettes
  The cigarette tax is imposed and becomes due and payable when a person in this state receives cigarettes to make a first sale. Acts 1981, ...
• Texas Tax Code Section 154.023 - Impact Of Tax
  The ultimate consumer or user in this state bears the impact of the tax imposed by this chapter. If another person pays the tax, the ...
• Texas Tax Code Section 154.024 - Importation Of Small Quantities
  (a) A person who imports and personally transports 200 or fewer cigarettes into this state from another state is not required to pay the tax ...
• Texas Tax Code Section 154.025 - Lien To Secure Payment Of Tax
  (a) In this section, "collecting agent" means a person who pays or who is liable for payment of the tax imposed under Section 154.022 and ...
• Texas Tax Code Section 154.041 - Stamp Required
  (a) A person who pays a tax imposed by this chapter shall securely affix a stamp to each individual package of cigarettes to show payment ...
• Texas Tax Code Section 154.0415 - Cigarettes To Which Stamps May Not Be Affixed
  A person may not affix a stamp to a package of cigarettes if the package: (1) does not comply with the Cigarette Labeling and Advertising ...
• Texas Tax Code Section 154.042 - Distributor
  (a) A distributor shall affix the required tax stamps to each individual package that is to be sold, offered for sale, consumed, distributed, handled, or ...
• Texas Tax Code Section 154.043 - Sale Of Stamps
  Except as provided in Section 154.044 of this code, only the comptroller may sell cigarette stamps. The stamps may be sold only in quantities made ...
• Texas Tax Code Section 154.044 - Purchase From A Distributor
  (a) If a distributor does not possess sufficient unused stamps to cover the distributor's inventory of unstamped cigarettes, the comptroller may allow the distributor to ...
• Texas Tax Code Section 154.045 - Recall By Comptroller
  (a) The comptroller may recall unused stamps. (b) If the comptroller recalls stamps, the purchaser, on the comptroller's demand, shall surrender the stamps to the ...
• Texas Tax Code Section 154.046 - Invoice For Stamps
  (a) The comptroller shall send an original invoice along with any stamps shipped to a distributor. (b) The invoice shall be issued in duplicate and ...
• Texas Tax Code Section 154.047 - Stamps Shipped With Draft Attached
  (a) A distributor may order stamps to be shipped to a bank with which the distributor regularly transacts business if the bank is a designated ...
• Texas Tax Code Section 154.050 - Payment
  (a) The comptroller shall require that payment in full for stamps be made within 30 days after the date stamps and an accompanying invoice from ...
• Texas Tax Code Section 154.051 - Cigarette Tax Recovery Trust Fund
  (a) The cigarette tax recovery trust fund is a private trust fund established outside the state treasury and as provided by this section secures the ...
• Texas Tax Code Section 154.052 - Distributor's Stamping Allowance
  (a) A distributor is, subject to the provisions of Section 154.051, entitled to three percent of the face value of stamps purchased as a stamping ...
• Texas Tax Code Section 154.053 - Manufacture Of Stamps
  (a) The comptroller shall design and have printed or manufactured cigarette tax stamps. If the comptroller determines that it is necessary for the best enforcement ...
• Texas Tax Code Section 154.054 - Redemption And Destruction Of Stamps
  (a) The comptroller may redeem unused cigarette tax stamps that were lawfully issued before a design, color, or denomination change. (b) The comptroller may destroy ...
• Texas Tax Code Section 154.058 - Inventory On Tax Increase
  (a) On the effective date of a tax increase, each distributor, wholesaler, and retailer who has 2,000 or more cigarettes in packages stamped with stamps ...
• Texas Tax Code Section 154.060 - Cancellation
  No person may cancel, mark, or mutilate a stamp on a package of cigarettes so that the comptroller is prevented from or hindered in examining ...
• Texas Tax Code Section 154.061 - Penalty For Failure To Pay Tax
  (a) A distributor who fails to timely pay the tax when due shall pay five percent of the amount of tax then due as a ...
• Texas Tax Code Section 154.101 - Permits
  (a) A person may not engage in business as a distributor, wholesaler, bonded agent, manufacturer, importer, or retailer unless the person has applied for and ...
• Texas Tax Code Section 154.1015 - Sales; Permit Holders And Nonpermit Holders
  (a) Except for retail sales to consumers, cigarettes may only be sold or distributed by and between permit holders. (b) A person who is not ...
• Texas Tax Code Section 154.102 - Combination Permit
  (a) The comptroller may issue a combination permit for cigarettes and tobacco products to a person who is a distributor, wholesaler, bonded agent, manufacturer, importer, ...
• Texas Tax Code Section 154.107 - Denial Of Permit
  The comptroller may reject an application and deny a permit if the comptroller finds, after notice and opportunity for hearing, any of the following: (1) ...
• Texas Tax Code Section 154.110 - Issuance Of Permit
  (a) The comptroller shall issue a permit to a distributor, wholesaler, bonded agent, manufacturer, importer, or retailer if the comptroller: (1) has received an application ...
• Texas Tax Code Section 154.111 - Permit Year; Fees
  (a) A permit required by this chapter expires on the last day of February of each year, except that the retailer's permit required by Section ...
• Texas Tax Code Section 154.1135 - Payment For Permits
  (a) An applicant for a permit required by Section 154.101 shall send the required fee with the application. (b) The payment must be in cash ...
• Texas Tax Code Section 154.114 - Final Suspension Or Revocation Of A Permit
  (a) The comptroller may suspend or revoke a person's permit if the comptroller finds, after notice and hearing as provided by this section, that the ...
• Texas Tax Code Section 154.1141 - Summary Suspension Of A Permit
  (a) The comptroller may suspend a person's permit without notice or a hearing for the person's failure to comply with this chapter or a rule ...
• Texas Tax Code Section 154.1142 - Disciplinary Action For Certain Violations
  (a) A retailer is subject to disciplinary action as provided by this section if: (1) an agent or employee of the retailer commits an offense ...
• Texas Tax Code Section 154.1143 - Actions Of Employee
  (a) For purposes of Subchapter H, Chapter 161, Health and Safety Code, and the provisions of this code relating to the sale or delivery of ...
• Texas Tax Code Section 154.1145 - Hearings
  Unless otherwise provided by this chapter, the comptroller shall conduct all hearings required by this chapter in accordance with Chapter 2001, Government Code. The comptroller ...
• Texas Tax Code Section 154.116 - Comptroller May Refuse To Sell Stamps
  The comptroller may refuse to sell stamps to a person who has not obtained a distributor's permit or to a distributor who does not have ...
• Texas Tax Code Section 154.117 - Display Of Permit
  (a) Each permit holder shall keep the permit on public display at the place of business for which the permit was issued. (b) Each permit ...
• Texas Tax Code Section 154.121 - Revenue
  (a) Except as provided by Subsection (b), revenue from the sale of permits to distributors, wholesalers, and bonded agents is allocated in the same manner ...
• Texas Tax Code Section 154.152 - Interstate Stock
  (a) A distributor shall set aside unstamped cigarette packages for interstate sale and for which no tax is due under federal law in a separate ...
• Texas Tax Code Section 154.201 - Record Of Purchase Or Receipt
  Each distributor, wholesaler, bonded agent, and export warehouse shall keep records at each place of business of all cigarettes purchased or received, including records of ...
• Texas Tax Code Section 154.202 - Record Of Stamps
  (a) A distributor shall keep at each place of business in this state the invoices for all stamps purchased or received from the comptroller and ...
• Texas Tax Code Section 154.203 - Report Of Sale Or Use
  (a) Each distributor and wholesaler shall keep at each place of business in this state records of each sale, distribution, exchange, or use of cigarettes ...
• Texas Tax Code Section 154.204 - Manufacturer's Records And Reports
  (a) A manufacturer who sells cigarettes to a permit holder in this state shall keep records showing: (1) the number and kind of cigarettes in ...
• Texas Tax Code Section 154.205 - Manufacturer's Representative's Records
  A manufacturer's representative shall retain copies of the invoices prepared for each purchase or sale of cigarettes from or to a permittee of the state. ...
• Texas Tax Code Section 154.207 - Common Carrier Records
  (a) Each common carrier shall keep records of cigarettes transported in this state. (b) The comptroller and the attorney general are entitled to access during ...
• Texas Tax Code Section 154.208 - Bonded Agent's Records
  (a) Each bonded agent shall keep, at each place of business in this state, records of all cigarettes received, distributed, and delivered. (b) The records ...
• Texas Tax Code Section 154.209 - Availability Of Records
  (a) Each permit holder shall keep records available for inspection and copying by the comptroller and the attorney general for four years. (b) If a ...
• Texas Tax Code Section 154.210 - Distributor's Report
  (a) A distributor shall deliver to the comptroller, on or before the last day of each month, a report for the preceding month. (b) The ...
• Texas Tax Code Section 154.211 - Failure To Produce Records
  (a) A person's failure to produce the records required by this subchapter or a person's inability to provide other proof of tax payment, on demand ...
• Texas Tax Code Section 154.301 - Compliance Investigation And Recovery Of Costs
  (a) If the comptroller has reason to believe that a person has failed to pay a tax or penalty in the proper manner when due, ...
• Texas Tax Code Section 154.302 - Payment Of Double Amount
  (a) If the comptroller finds that a person has sold unstamped cigarettes, the comptroller may require the person to pay the state through the comptroller ...
• Texas Tax Code Section 154.304 - Inspection
  (a) To determine the tax liability of a person dealing in cigarettes or compliance by the person with this chapter, the comptroller may: (1) inspect ...
• Texas Tax Code Section 154.305 - Refund For Stamps
  (a) The comptroller may provide credit or a refund on stamps that are unfit for sale or use because of damage and on unused stamps ...
• Texas Tax Code Section 154.306 - Exchange Of Stamps
  The comptroller may exchange or replace, without cost, stamps affixed to a package of cigarettes if the cigarettes have become unfit for sale, use, or ...
• Texas Tax Code Section 154.307 - Records
  The comptroller shall keep a record of: (1) stamps sold by the comptroller or under the comptroller's direction; (2) stamps exchanged by the comptroller; and ...
• Texas Tax Code Section 154.308 - Deficiency Determination, Penalties, And Interest
  (a) If the comptroller has reasonable cause to believe that a tax report or the amount of tax paid is inaccurate, the comptroller may compute ...
• Texas Tax Code Section 154.309 - Redetermination
  (a) A person who receives notice of a deficiency determination may submit a written request to the comptroller for redetermination. If the person desires a ...
• Texas Tax Code Section 154.403 - Seizure
  (a) The comptroller with or without process may seize: (1) cigarettes taxed under this chapter that are possessed or controlled by a person for the ...
• Texas Tax Code Section 154.404 - Comptroller's Report
  (a) If the comptroller seizes property under Section 154.403, the comptroller shall immediately make a written report showing: (1) the name of the person making ...
• Texas Tax Code Section 154.4045 - Sale Of Seized Cigarettes
  (a) Cigarettes are perishable items. (b) If the seized cigarettes are in a salable condition, the comptroller may: (1) sell the cigarettes, return the cigarettes ...
• Texas Tax Code Section 154.405 - Forfeiture Proceeding
  (a) The owner of property seized under this chapter is entitled to written notice of the seizure. (b) The comptroller shall give the notice by ...
• Texas Tax Code Section 154.406 - Disposition Of Forfeited Property
  (a) The comptroller may sell property forfeited to the state at public or private sale in any commercially reasonable manner. (b) Subject to the provisions ...
• Texas Tax Code Section 154.409 - Unstamped Cigarettes
  If cigarettes seized under Section 154.403 of this code are unstamped, an officer selling the cigarettes shall affix the required stamps to the cigarettes and ...
• Texas Tax Code Section 154.4095 - Deceptive Trade Practice
  Selling a package of cigarettes described by Section 154.0415, with or without a stamp, is a deceptive trade practice for the purpose of Subchapter E, ...
• Texas Tax Code Section 154.410 - Seizure Or Sale No Defense
  The seizure, forfeiture, and sale of cigarettes or property under this chapter, with or without court action, is not a defense to criminal prosecution for ...
• Texas Tax Code Section 154.411 - Waiver Permitted
  (a) The comptroller may waive a forfeiture proceeding for property seized under Section 154.403 of this code if the owner or possessor of the property: ...
• Texas Tax Code Section 154.412 - Payment To Treasury
  The comptroller shall deposit all taxes collected under Section 154.411, after payment of costs, in the treasury to be allocated as provided by Subchapter J. ...
• Texas Tax Code Section 154.413 - Preferred State Tax Lien
  (a) All taxes, fines, interest, penalties, and costs due under this chapter are secured by a preferred lien in favor of the state, first and ...
• Texas Tax Code Section 154.414 - Reciprocal Agreements
  (a) The comptroller may enter into a reciprocal agreement with a tax official of another state or an official of the United States allowing the ...
• Texas Tax Code Section 154.415 - Donations
  The comptroller may accept gifts, grants, and donations for the administration and enforcement of this chapter. Added by Acts 1989, 71st Leg., ch. 240, § ...
• Texas Tax Code Section 154.501 - Penalties
  (a) A person violates this chapter if the person: (1) is a distributor, wholesaler, manufacturer, importer, bonded agent, manufacturer's representative, or retailer and fails to ...
• Texas Tax Code Section 154.502 - Unstamped Cigarettes
  A person commits an offense if the person: (1) makes a first sale of unstamped cigarettes; (2) sells, offers for sale, or presents as a ...
• Texas Tax Code Section 154.5025 - Affixing Stamps To Certain Cigarettes
  A person commits an offense if the person knowingly affixes stamps to cigarettes in violation of Section 154.0415. Added by Acts 1999, 76th Leg., ch. ...
• Texas Tax Code Section 154.503 - Possession In Quantities Less Than 10,000
  (a) Except as provided by Section 154.042 of this code, a person commits an offense if the person possesses unstamped cigarettes in quantities less than ...
• Texas Tax Code Section 154.504 - Possession Of Quantities Less Than Individual Package
  A person commits an offense and is subject to a $100 fine if the person sells cigarettes in quantities less than an individual package containing ...
• Texas Tax Code Section 154.505 - Cancellation Of Stamp
  A person commits an offense if the person knowingly cancels or mutilates, with fraudulent intent or to conceal a violation of this chapter, a stamp ...
• Texas Tax Code Section 154.506 - Concealment Of A Violation
  A person commits an offense if the person uses any artful device or deceptive practice to conceal a violation of this chapter. Acts 1981, 67th ...
• Texas Tax Code Section 154.507 - Misleading The Comptroller
  A person commits an offense if the person misleads the comptroller in the enforcement of this chapter. Acts 1981, 67th Leg., p. 1660, ch. 389, ...
• Texas Tax Code Section 154.508 - Refusing To Surrender Cigarettes
  A person commits an offense if the person refuses to surrender to the comptroller on demand cigarettes possessed in violation of this chapter. Acts 1981, ...
• Texas Tax Code Section 154.509 - Permits
  A person commits an offense if the person: (1) as a distributor, wholesaler, or retailer, receives or possesses cigarettes without having a valid permit; (2) ...
• Texas Tax Code Section 154.5095 - Fingerprints
  The comptroller may refuse to grant a permit or may revoke or suspend a permit if the applicant or permit holder fails, on request, to ...
• Texas Tax Code Section 154.510 - Misdemeanor
  An offense under Sections 154.502, 154.503, or 154.505 through 154.509 is a Class A misdemeanor. Acts 1981, 67th Leg., p. 1660, ch. 389, § 1, ...
• Texas Tax Code Section 154.511 - Transportation Of Cigarettes
  A person, other than a common carrier, commits an offense if the person: (1) knowingly transports cigarettes without a stamp affixed to each individual package, ...
• Texas Tax Code Section 154.512 - Inspection Of Premises
  A person commits an offense if the person refuses to permit a complete inspection by an authorized representative of the comptroller of any premises where ...
• Texas Tax Code Section 154.513 - Previously Used Or Old Design Stamps
  A person commits an offense if the person: (1) uses, sells, offers for sale, or possesses for use or sale previously used stamps; (2) attaches ...
• Texas Tax Code Section 154.514 - Sale Of Stamps
  A person commits an offense if the person, without having the requisition from the comptroller as provided by Section 154.044 of this code: (1) purchases ...
• Texas Tax Code Section 154.515 - Possession In Quantities Of 10,000 Or More
  (a) Except as provided by Section 154.042 of this code, a person commits an offense if the person possesses unstamped cigarettes in quantities of 10,000 ...
• Texas Tax Code Section 154.516 - Books And Records
  A person commits an offense if the person: (1) knowingly makes, delivers to, and files with the comptroller a false return or report or an ...
• Texas Tax Code Section 154.517 - Felony
  An offense under Sections 154.511 through 154.516 is a felony of the third degree. Acts 1981, 67th Leg., p. 1662, ch. 389, § 1, eff. ...
• Texas Tax Code Section 154.518 - Overlap Of Penalties
  If an offense is punishable under Section 154.510 of this code and also under Section 154.517 of this code, the punishment prescribed by Section 154.517 ...
• Texas Tax Code Section 154.519 - Venue
  Venue of a prosecution for an offense punishable under Section 154.510 or 154.517 of this code is in Travis County or in the county where ...
• Texas Tax Code Section 154.520 - Counterfeit Stamps
  (a) A person commits an offense if the person: (1) prints, engraves, makes, issues, sells, or circulates counterfeit stamps; (2) possesses with intent to use, ...
• Texas Tax Code Section 154.601 - Nature Of Tax
  (a) The tax imposed by this chapter is not an occupation tax. (b) If a court of competent jurisdiction declares the tax imposed by this ...
• Texas Tax Code Section 154.602 - Funds For Enforcement
  The legislature may appropriate money from the cigarette tax to the comptroller for manufacturing and printing of cigarette tax stamps and for the administration of ...
• Texas Tax Code Section 154.603 - Disposition Of Revenue
  (a) After the deductions for the purposes provided by Section 154.602 of this code, the revenue remaining of the first $2 of tax received per ...
• Texas Tax Code Section 154.6035 - Allocation Of Certain Revenue To Property Tax Relief Fund
  Notwithstanding Section 154.603, all proceeds from the collection of taxes imposed by this chapter attributable to the portion of the tax rate in excess of ...
• Texas Tax Code Section 155.001 - Definitions
  In this chapter: (1) "Bonded agent" means a person in this state who is an agent of a person outside this state and receives cigars ...
• Texas Tax Code Section 155.002 - Storage
  (a) The commercial business location where tobacco products are stored or kept cannot be a residence or a unit in a public storage facility. (b) ...
• Texas Tax Code Section 155.021 - Tax Imposed On Cigars
  (a) A tax is imposed and becomes due and payable when a permit holder receives cigars for the purpose of making a first sale in ...
• Texas Tax Code Section 155.0211 - Tax Imposed On Tobacco Products Other Than Cigars
  (a) A tax is imposed and becomes due and payable when a permit holder receives tobacco products other than cigars, for the purpose of making ...
• Texas Tax Code Section 155.022 - First Sale Of Tobacco Products
  A person who receives or possesses tobacco products on which a tax of more than $50 would be due if the receipt or possession were ...
• Texas Tax Code Section 155.023 - Payment Of Tax
  (a) A distributor shall pay the tax on tobacco products received for the purpose of making a first sale at the time the distributor files ...
• Texas Tax Code Section 155.024 - Exception For Personal Use
  A person who personally transports cigars or tobacco products in quantities or amounts that would ordinarily retail at 25 cents or less is not required ...
• Texas Tax Code Section 155.026 - Penalty For Failure To Pay Tax
  (a) A distributor who fails to timely pay the tax when due shall pay five percent of the amount of tax then due as a ...
• Texas Tax Code Section 155.027 - Venue
  Venue of a suit for collection of a penalty for late payment of taxes is in Travis County. Acts 1981, 67th Leg., p. 1669, ch. ...
• Texas Tax Code Section 155.041 - Permits
  (a) A person may not engage in business as a distributor, wholesaler, bonded agent, manufacturer, importer, or retailer unless the person has applied for and ...
• Texas Tax Code Section 155.0415 - Sales: Permit Holders And Nonpermit Holders
  (a) Except for retail sales to consumers, tobacco products may only be sold or distributed by and between permit holders. (b) A person who is ...
• Texas Tax Code Section 155.045 - Combination Permit
  The comptroller may issue a combination permit for cigarettes and tobacco products under Section 154.102. A person who receives a combination permit is subject to ...
• Texas Tax Code Section 155.048 - Issuance Of Permits
  (a) The comptroller shall issue a permit to a distributor, wholesaler, bonded agent, manufacturer, importer, or retailer if the comptroller: (1) has received an application ...
• Texas Tax Code Section 155.0481 - Denial Of Permit
  The comptroller may reject an application and deny a permit if the comptroller finds, after notice and opportunity for hearing, any of the following: (1) ...
• Texas Tax Code Section 155.049 - Licensing Year; Fees
  (a) A permit required by this chapter expires on the last day of February of each year, except the retailer's permit required by Section 155.041 ...
• Texas Tax Code Section 155.050 - Payment For Permits
  (a) An applicant for a permit required by Section 155.041 shall send the required fee with the application. (b) The payment must be in cash ...
• Texas Tax Code Section 155.053 - Display Of Permit
  (a) Each permit holder shall keep the permit on public display at the place of business for which the permit was issued. (b) Each permit ...
• Texas Tax Code Section 155.058 - Revenue
  (a) Except as provided by Subsection (b), revenue from the sale of permits to distributors, wholesalers, and bonded agents is allocated in the same manner ...
• Texas Tax Code Section 155.059 - Final Suspension Or Revocation Of Permit
  (a) The comptroller may revoke or suspend a person's permit if the comptroller finds, after notice and hearing as provided by this section, that the ...
• Texas Tax Code Section 155.0591 - Summary Suspension Of A Permit
  (a) The comptroller may suspend a person's permit without notice or a hearing for the person's failure to comply with this chapter or a rule ...
• Texas Tax Code Section 155.0592 - Disciplinary Action For Certain Violations
  (a) A retailer is subject to disciplinary action as provided by this section if: (1) an agent or employee of the retailer commits an offense ...
• Texas Tax Code Section 155.0593 - Actions Of Employee
  (a) For purposes of Subchapter H, Chapter 161, Health and Safety Code, and the provisions of this code relating to the sale or delivery of ...
• Texas Tax Code Section 155.0595 - Hearings
  Unless otherwise provided by this chapter, the comptroller shall conduct all hearings required by this chapter in accordance with Chapter 2001, Government Code. The comptroller ...
• Texas Tax Code Section 155.101 - Record Of Purchase Or Receipt
  Each distributor, wholesaler, bonded agent, and export warehouse shall keep records at each place of business of all tobacco products purchased or received. Each retailer ...
• Texas Tax Code Section 155.102 - Report Of Sale Or Use
  (a) Each distributor and wholesaler shall keep at each place of business in this state records of each sale, distribution, exchange, or use of tobacco ...
• Texas Tax Code Section 155.103 - Manufacturer's Records And Reports
  (a) A manufacturer who sells tobacco products to a permit holder in this state shall keep records showing: (1) the number and kind of tobacco ...
• Texas Tax Code Section 155.104 - Manufacturer's Representative's Records
  A manufacturer's representative shall keep the same records that are required of a wholesaler. The manufacturer's representative shall deliver a duplicate of the invoice required ...
• Texas Tax Code Section 155.107 - Common Carrier Records
  (a) Each common carrier shall keep records of tobacco products transported in this state. (b) The comptroller and the attorney general are entitled to access ...
• Texas Tax Code Section 155.108 - Bonded Agent's Records
  (a) Each bonded agent shall keep, at each place of business in this state, records of all tobacco products received, distributed, and delivered. (b) The ...
• Texas Tax Code Section 155.110 - Availability Of Records
  (a) Each permit holder shall keep records available for inspection and copying by the comptroller and the attorney general for four years. (b) If a ...
• Texas Tax Code Section 155.111 - Distributor's Report
  (a) A distributor shall file with the comptroller on or before the last day of each month, a report for the preceding month. (b) The ...
• Texas Tax Code Section 155.112 - Failure To Produce Records
  (a) A person's failure to produce the records required by this subchapter or a person's inability to provide other proof of tax payment, on demand ...
• Texas Tax Code Section 155.141 - Donations
  The comptroller may accept gifts, grants, and donations for the administration and enforcement of this chapter. Added by Acts 1989, 71st Leg., ch. 240, § ...
• Texas Tax Code Section 155.143 - Seizure
  (a) The comptroller with or without process may seize: (1) tobacco products taxed under this chapter that are possessed or controlled by a person for ...
• Texas Tax Code Section 155.144 - Comptroller's Report
  (a) If the comptroller seizes property under Section 155.143, the comptroller shall immediately make a written report showing: (1) the name of the person making ...
• Texas Tax Code Section 155.1445 - Sale Of Seized Tobacco Products
  (a) Tobacco products are perishable items. (b) If the seized tobacco products are in a salable condition, the comptroller may sell the tobacco products, return ...
• Texas Tax Code Section 155.145 - Forfeiture Proceeding
  (a) The owner of property seized under this chapter is entitled to written notice of the seizure. (b) The comptroller shall give the notice by ...
• Texas Tax Code Section 155.1451 - Disposition Of Forfeited Property
  (a) The comptroller may sell property forfeited to the state at public or private sale in any commercially reasonable manner. (b) Subject to the provisions ...
• Texas Tax Code Section 155.150 - Seizure Or Sale No Defense
  The seizure, forfeiture, and sale of tobacco products or property under this chapter, with or without court action, is not a defense to criminal prosecution ...
• Texas Tax Code Section 155.151 - Waiver Permitted
  (a) The comptroller may waive a forfeiture proceeding for property seized under Section 155.143 of this code if the owner or possessor of the property: ...
• Texas Tax Code Section 155.152 - Payment To Treasury
  The comptroller shall deposit all taxes collected under this chapter, after payment of costs, in the treasury to be allocated as provided by Subchapter H. ...
• Texas Tax Code Section 155.153 - Preferred State Tax Lien
  (a) All taxes, fines, interest, penalties, and costs due under this chapter are secured by a preferred lien in favor of the state, first and ...
• Texas Tax Code Section 155.154 - Donations
  The comptroller may accept gifts, grants, and donations for the administration and enforcement of this chapter. Added by Acts 1991, 72nd Leg., ch. 409, § ...
• Texas Tax Code Section 155.155 - Reciprocal Agreements
  (a) The comptroller may enter into a reciprocal agreement with a tax official of another state or an official of the United States allowing the ...
• Texas Tax Code Section 155.181 - Compliance Investigation And Recovery Of Costs
  (a) If the comptroller has reason to believe that a person has failed to pay a tax or penalty in the proper manner when due ...
• Texas Tax Code Section 155.182 - Payment Of Double Amount
  (a) If the comptroller finds that a person has sold tobacco products without the tax having been paid, the comptroller may require the person to ...
• Texas Tax Code Section 155.183 - Inspection
  (a) To determine the tax liability of a person dealing in tobacco products or compliance by the person with this chapter, the comptroller may: (1) ...
• Texas Tax Code Section 155.184 - Credit For Tax Paid
  (a) The comptroller may adopt rules providing for a credit or refund for tax paid on tobacco products if the tobacco products have become unfit ...
• Texas Tax Code Section 155.185 - Deficiency Determination, Penalties, And Interest
  (a) If the comptroller has reasonable cause to believe that a tax report or the amount of tax is inaccurate, the comptroller may compute and ...
• Texas Tax Code Section 155.186 - Redetermination
  (a) A person who receives notice of a deficiency determination may submit a written request to the comptroller for redetermination. If the person desires a ...
• Texas Tax Code Section 155.201 - Penalties
  (a) A person violates this chapter if the person: (1) is a distributor, wholesaler, manufacturer, importer, bonded agent, manufacturer's representative, or retailer and fails to ...
• Texas Tax Code Section 155.202 - Nonpayment Of Tax
  A person commits an offense if the person, without the tax being paid: (1) receives or possesses in this state tobacco products for the purpose ...
• Texas Tax Code Section 155.203. POSSESSION: TAX DUE $50 OR LESS. (a) A person commits an offense if the person possesses, in violation of this chapter, tobacco products on which a tax of $50 or less is required to be paid. The absence of evidence of tax payment is notice that the tax has not been paid and is prima facie evidence of nonpayment. (b) This section does not prohibit transportation of tobacco products by a common carrier. Acts 1981, 67th Leg., p. 1683, ch. 389, § 1, eff. Jan - 1, 1982
  ...
• Texas Tax Code Section 155.204 - Concealment Of Violation
  A person commits an offense if the person uses any artful device or deceptive practice to conceal a violation of this chapter. Acts 1981, 67th ...
• Texas Tax Code Section 155.205 - Misleading The Comptroller
  A person commits an offense if the person misleads the comptroller in the enforcement of this chapter. Acts 1981, 67th Leg., p. 1683, ch. 389, ...
• Texas Tax Code Section 155.206 - Refusing To Surrender Tobacco Products
  A person commits an offense if the person refuses to surrender to the comptroller on demand tobacco products possessed in violation of this chapter. Acts ...
• Texas Tax Code Section 155.207 - Permits
  A person commits an offense if the person: (1) as a distributor, wholesaler, or retailer, receives or possesses tobacco products without having a valid permit; ...
• Texas Tax Code Section 155.2075 - Fingerprints
  The comptroller may refuse to grant a permit or may revoke or suspend a permit if the applicant or permit holder fails, on request, to ...
• Texas Tax Code Section 155.208 - Misdemeanor
  An offense under Sections 155.202-155.207 is a Class A misdemeanor. Acts 1981, 67th Leg., p. 1684, ch. 389, § 1, eff. Jan. 1, 1982. Amended ...
• Texas Tax Code Section 155.209 - Transportation Of Tobacco Products
  A person commits an offense if the person: (1) knowingly transports tobacco products taxed under this chapter without the tax being paid; (2) wilfully refuses ...
• Texas Tax Code Section 155.210 - Inspection Of Premises
  A person commits an offense if the person refuses to permit a complete inspection by an authorized representative of the comptroller of any premises where ...
• Texas Tax Code Section 155.211. POSSESSION: TAX DUE MORE THAN $50. (a) A person commits an offense if the person possesses, in violation of this chapter, tobacco products on which a tax of more than $50 is required to be paid. (b) This section does not prohibit transportation of tobacco products by a common carrier. Acts 1981, 67th Leg., p. 1684, ch. 389, § 1, eff. Jan - 1, 1982
  ...
• Texas Tax Code Section 155.212 - Books And Records
  A person commits an offense if the person: (1) knowingly makes, delivers to, and files with the comptroller a false return or an incomplete return ...
• Texas Tax Code Section 155.213 - Felony
  An offense under Sections 155.209-155.212 is a felony of the third degree. Acts 1981, 67th Leg., p. 1684, ch. 389, § 1, eff. Jan. 1, ...
• Texas Tax Code Section 155.214 - Overlap Of Penalties
  If an offense is punishable under Section 155.208 of this code and also under Section 155.213 of this code, the punishment prescribed by Section 155.213 ...
• Texas Tax Code Section 155.215 - Venue For Felony
  Venue of a prosecution for an offense punishable under Section 155.213 of this code is in Travis County or in the county where the offense ...
• Texas Tax Code Section 155.241 - Allocation Of Tax
  Revenue collected under this chapter shall be deposited to the credit of the general revenue fund. Acts 1981, 67th Leg., p. 1685, ch. 389, § ...
• Texas Tax Code Section 155.2415 - Allocation Of Certain Revenue To Property Tax Relief Fund
  Notwithstanding Section 155.241, all proceeds from the collection of taxes imposed by Section 155.0211 attributable to the portion of the tax rate in excess of ...
• Texas Tax Code Section 156.001 - Definition
  In this chapter, "hotel" means a building in which members of the public obtain sleeping accommodations for consideration. The term includes a hotel, motel, tourist ...
• Texas Tax Code Section 156.051 - Tax Imposed
  (a) A tax is imposed on a person who, under a lease, concession, permit, right of access, license, contract, or agreement, pays for the use ...
• Texas Tax Code Section 156.052 - Rate Of Tax
  The rate of the tax imposed by this chapter is six percent of the price paid for a room in a hotel. Acts 1981, 67th ...
• Texas Tax Code Section 156.053 - Collection Of Tax
  A person owning, operating, managing, or controlling a hotel shall collect for the state the tax that is imposed by this chapter and that is ...
• Texas Tax Code Section 156.101 - Exception--Permanent Resident
  This chapter does not impose a tax on a person who has the right to use or possess a room in a hotel for at ...
• Texas Tax Code Section 156.102 - Exception--Religious, Charitable, Or Educational Organization
  (a) This chapter does not impose a tax on a corporation or association that is organized and operated exclusively for a religious, charitable, or educational ...
• Texas Tax Code Section 156.103 - Exception--State And Federal Government
  (a) This chapter does not impose a tax on: (1) the United States; (2) a governmental entity of the United States; or (3) an officer ...
• Texas Tax Code Section 156.104 - Exemption Certificate
  (a) The right to use or possess a room or space in a hotel is exempt from taxation under this chapter if the person required ...
• Texas Tax Code Section 156.151 - Report And Payment
  (a) A person required to collect the tax imposed by this chapter shall pay the comptroller the tax collected during the preceding reporting period and ...
• Texas Tax Code Section 156.152 - Access To Books And Records
  After the comptroller gives reasonable notice to a person that the comptroller intends to inspect the books or records of the person, the comptroller has ...
• Texas Tax Code Section 156.153 - Reimbursement For Tax Collection
  The person required to file a report under this chapter may deduct and withhold from the taxes otherwise due to the state on the monthly ...
• Texas Tax Code Section 156.154 - Refund
  (a) A governmental entity that is entitled under Section 156.103 to a refund of taxes paid under this chapter must file a refund claim with ...
• Texas Tax Code Section 156.201 - Interest On Delinquent Taxes
  A tax imposed by this chapter that is not paid to the comptroller when it is due draws interest as provided by Section 111.060 of ...
• Texas Tax Code Section 156.202 - Penalty
  (a) If the person who is required to pay to the comptroller the tax imposed by this chapter fails to file a report or does ...
• Texas Tax Code Section 156.203 - Criminal Penalty
  (a) A person commits an offense if the person fails to file a report with the comptroller, collect a tax for the state, or pay ...
• Texas Tax Code Section 156.204 - Tax Collection On Termination Of Business
  (a) If a person who is liable for the payment of an amount under Section 156.151 of this code is the owner of the hotel ...
• Texas Tax Code Section 156.251 - Revenue Deposited In General Revenue Fund
  (a) The revenue from the tax imposed by this chapter shall be deposited in the state treasury to the credit of the general revenue fund. ...
• Texas Tax Code Section 156.2511 - Allocation Of Certain Revenue
  (a) Not later than the last day of the month following a calendar quarter, the comptroller shall: (1) compute the amount of revenue derived from ...
• Texas Tax Code Section 156.2512 - Allocation Of Revenue To Certain Municipalities
  (a) Not later than the last day of the month following a calendar quarter, the comptroller shall: (1) compute the amount of revenue derived from ...
• Texas Tax Code Section 158.001 - Short Title
  This chapter is known and may be cited as the "Manufactured Housing Sales and Use Tax Act." Added by Acts 1981, 67th Leg., p. 2754, ...
• Texas Tax Code Section 158.002 - Definitions
  In this chapter, "manufactured home," "manufacturer," "retailer," and "person" have the same meanings as they are given by Chapter 1201, Occupations Code. In addition, the ...
• Texas Tax Code Section 158.051 - Tax Imposed
  A tax is imposed on the initial sale in this state of every new manufactured home at the rate of five percent of the amount ...
• Texas Tax Code Section 158.052 - Computation Of Tax
  The initial sale of a manufactured home occurs on the sale, shipment, or consignment by a manufacturer to a retailer or other person in this ...
• Texas Tax Code Section 158.053 - Collection Of Tax From Retailer
  Every manufacturer engaged in business in this state shall set forth the amount of the tax imposed on each manufactured home on the actual invoice ...
• Texas Tax Code Section 158.054 - Permits
  Every manufacturer engaged in business in this state shall file with the comptroller an application for a permit authorizing the manufacturer to sell, ship, or ...
• Texas Tax Code Section 158.055 - Records
  Every manufacturer selling, shipping, or consigning manufactured homes to or for any person in this state shall keep on file for audit purposes for the ...
• Texas Tax Code Section 158.056 - Report And Tax Payment
  (a) Each manufacturer shall send to the comptroller on or before the last day of each month a report showing the total sales prices of ...
• Texas Tax Code Section 158.057 - Use Tax
  (a) A use tax is imposed on the use or occupancy of a manufactured home in this state at the same rate as provided by ...
• Texas Tax Code Section 158.058 - Credit Or Refund For Sales To Nonresidents
  If the sales tax imposed by this chapter has previously been paid to the manufacturer by a retailer whose first sale at retail is to ...
• Texas Tax Code Section 158.101 - Exemptions
  (a) There are exempted from the taxes imposed by this chapter the sales price of a manufactured home sold, shipped, or consigned to, or the ...
• Texas Tax Code Section 158.151 - Penalties
  (a) If any person fails to file a report required by this chapter or fails to pay the tax imposed, when the report or payment ...
• Texas Tax Code Section 158.152 - Lien
  The state has a lien on each new manufactured home installed for use and occupancy in this state for the collection and payment of the ...
• Texas Tax Code Section 158.153 - Rules
  The comptroller shall adopt rules necessary for the implementation of the provisions of this chapter and for the collection of the taxes imposed by this ...
• Texas Tax Code Section 158.154 - Other Taxes
  (a) All manufactured homes shall be taxed in accordance with the provisions of Title 1 of this code. A political subdivision of this state may ...
• Texas Tax Code Section 158.155 - Limitation For Collection And Refund
  Subchapter D of Chapter 111 and Section 111.107 of this code apply to this chapter. Added by Acts 1981, 67th Leg., p. 2754, ch. 752, ...
• Texas Tax Code Section 159.001 - Definitions
  In this chapter: (1) "Controlled substance" has the meaning assigned by Section 481.002, Health and Safety Code. (2) "Counterfeit substance" has the meaning assigned by ...
• Texas Tax Code Section 159.002 - Measurements
  For purposes of this chapter, the weight of a taxable substance is its weight in the possession of the dealer. Added by Acts 1989, 71st ...
• Texas Tax Code Section 159.003 - Tax Payment Certificates
  (a) The comptroller shall adopt a uniform system for providing, affixing, and displaying official tax payment certificates to be attached to a taxable substance as ...
• Texas Tax Code Section 159.004 - No Defense Or Immunity
  Nothing in this chapter provides a defense or affirmative defense to, exception to, or immunity from prosecution under the penal laws of this state relating ...
• Texas Tax Code Section 159.005 - Confidential Information
  (a) Information provided by a person in a report or return made for purposes of paying a tax imposed by this chapter is confidential. (b) ...
• Texas Tax Code Section 159.101 - Tax Imposed; Rate Of Tax
  (a) A tax is imposed on the possession, purchase, acquisition, importation, manufacture, or production by a dealer of a taxable substance on which a tax ...
• Texas Tax Code Section 159.102 - Tax Payment Certificate Required
  (a) A dealer who pays a tax imposed by this chapter shall securely affix in the manner required by the comptroller to the taxable substance ...
• Texas Tax Code Section 159.103 - Exemption
  The possession, purchase, acquisition, importation, manufacture, or production of a taxable substance is exempt from the tax imposed by this chapter if the activity is ...
• Texas Tax Code Section 159.201 - Possession Of Item If Tax Unpaid
  (a) A dealer commits an offense if the dealer possesses a taxable substance on which the tax imposed by this chapter has not been paid. ...
• Texas Tax Code Section 159.202 - Counterfeit Tax Payment Certificates
  (a) A person commits an offense if the person: (1) prints, engraves, makes, issues, sells, or circulates a counterfeit tax payment certificate; (2) possesses with ...
• Texas Tax Code Section 159.203 - Previously Used Certificates
  (a) A person commits an offense if the person: (1) uses, sells, offers for sale, or possesses for use or sale previously used tax payment ...
• Texas Tax Code Section 159.205 - Right To Collect Subordinate To Other Laws
  (a) The right of the comptroller to collect the tax imposed by this chapter, including applicable penalty and interest, is subordinate to the right of ...
• Texas Tax Code Section 159.206 - Settlement Or Compromise Of Tax
  The comptroller may settle or compromise a tax, penalty, or interest imposed under this chapter only if: (1) the prosecutor of a criminal offense under ...
• Texas Tax Code Section 159.301 - Disposition Of Proceeds
  All proceeds from the collection of the tax, penalty, and interest imposed by this chapter shall be deposited to the credit of the general revenue ...
• Texas Tax Code Section 160.001 - Definitions
  In this section: (1) "Agent of the department" means an agent authorized under Section 31.006, Parks and Wildlife Code. (2) "Boat" has the meaning assigned ...
• Texas Tax Code Section 160.002 - Total Consideration
  (a) "Total consideration" means the amount paid or to be paid for a taxable boat or motor, including accessories attached on or before the sale, ...
• Texas Tax Code Section 160.003 - Supervision
  (a) The comptroller shall supervise the collection of the taxes imposed by this chapter and adopt rules for the determination of the taxable value of ...
• Texas Tax Code Section 160.021 - Retail Sales Tax
  (a) A tax is imposed on every retail sale of a taxable boat or motor sold in this state. The tax is an obligation of ...
• Texas Tax Code Section 160.022 - Use Tax
  (a) A use tax is imposed on a taxable boat or motor purchased at retail outside this state and used in this state or brought ...
• Texas Tax Code Section 160.023 - New Resident
  (a) A use tax is imposed on a new resident of this state who brings into this state for use in this state a taxable ...
• Texas Tax Code Section 160.024 - Exemption
  The taxes imposed by this chapter do not apply to the sale of a taxable boat or motor or to the use of a taxable ...
• Texas Tax Code Section 160.0245 - Exemption For Emergency Service Organizations
  The taxes imposed by this chapter do not apply to the sale of a taxable boat or motor to or to the use of a ...
• Texas Tax Code Section 160.025 - Credit For Other Taxes
  A person is entitled to a credit against the tax imposed by Section 160.022 on a taxable boat or motor in an amount equal to ...
• Texas Tax Code Section 160.041 - Collection Procedure
  (a) The department, each agent of the department, and each tax assessor-collector shall collect the taxes imposed by this chapter. The department, agent of the ...
• Texas Tax Code Section 160.042 - Required Affidavits
  (a) A person obligated to pay a tax imposed by this chapter on a transaction shall file the affidavit as provided by this section with ...
• Texas Tax Code Section 160.043 - Payment By Seller
  If the comptroller on an audit of the records of a seller finds that the amount of tax due was incorrectly reported on a joint ...
• Texas Tax Code Section 160.044 - Tax Receipts
  (a) The comptroller shall prescribe the form of a tax receipt to be issued to a person paying a tax imposed by this chapter. (b) ...
• Texas Tax Code Section 160.045 - Penalty
  (a) A person who fails to pay a tax imposed by this chapter when due forfeits five percent of the amount due as a penalty, ...
• Texas Tax Code Section 160.046 - Records
  (a) The seller of a taxable boat or motor shall keep at the seller's principal office for at least four years from the date of ...
• Texas Tax Code Section 160.061 - Operation; Penalty
  (a) A person commits an offense if the person knowingly operates a taxable boat or motor in this state and the person knows that a ...
• Texas Tax Code Section 160.062 - Penalty For Signing False Affidavits
  (a) A person commits an offense if the person signs a joint affidavit required by Section 160.042 and knows that it is false in any ...
• Texas Tax Code Section 160.121 - Amount Of Tax Sent To Comptroller
  (a) Except as provided by Subsections (b) and (c), on the 10th day of each month, each tax assessor-collector and the department shall send the ...
• Texas Tax Code Section 160.122 - Allocation Of Revenue
  The revenue from the taxes imposed by this chapter from a sale of a taxable boat or motor shall be allocated to the general revenue ...
• Texas Tax Code Section 161.001 - Definition
  In this chapter, "fireworks" means any composition or device that is designed to produce a visible or audible effect by combustion, explosion, deflagration, or detonation ...
• Texas Tax Code Section 161.002 - Fireworks Sales Tax
  (a) A tax is imposed on each sale at retail of fireworks. (b) The tax rate is two percent of the sale price of the ...
• Texas Tax Code Section 161.003 - Exceptions To Applicability Of Chapter
  This chapter does not apply to: (1) a toy pistol, toy cane, toy gun, or other device that uses a paper or plastic cap; (2) ...
• Texas Tax Code Section 161.004 - Application Of Other Provisions Of Code
  (a) Except as provided by this chapter: (1) the tax imposed by this chapter is administered, imposed, collected, and enforced in the same manner as ...
• Texas Tax Code Section 161.005 - Allocation Of Tax
  The comptroller shall allocate the revenue from taxes imposed by this chapter, other than penalties and interest, to the rural volunteer fire department insurance fund ...
• Texas Tax Code Section 162.001 - Definitions
  In this chapter: (1) "Agricultural purpose" means a purpose associated with the following activities: (A) cultivating the soil; (B) producing crops for human food, animal ...
• Texas Tax Code Section 162.002 - Tax Liability On Leased Vehicles
  (a) A user or interstate trucker is liable for the tax on motor fuel imported into this state in fuel supply tanks of leased motor ...
• Texas Tax Code Section 162.003 - Cooperative Agreements With Other States
  (a) The comptroller may enter into a cooperative agreement with another state for the collection of motor fuel taxes, the exchange of information, the auditing ...
• Texas Tax Code Section 162.004 - Motor Fuel Transportation: Required Documents
  (a) A person may not transport in this state any motor fuel by barge, vessel, railroad tank car, or transport vehicle unless the person has ...
• Texas Tax Code Section 162.005 - Cancellation Or Refusal Of License
  (a) The comptroller may cancel or refuse to issue or reissue a motor fuel license to any person who has violated or has failed to ...
• Texas Tax Code Section 162.006 - Summary Suspension Of License
  (a) The comptroller may suspend a person's license without notice or a hearing for the person's failure to comply with this chapter or a rule ...
• Texas Tax Code Section 162.007 - Enforcement Of License Cancellation, Suspension, Or Refusal
  (a) The comptroller may examine any books and records incident to the conduct of the business of a person whose license has been canceled or ...
• Texas Tax Code Section 162.008 - Inspection Of Premises And Records
  For the purpose of determining the amount of tax collected and payable to this state, the amount of tax accruing and due, and whether a ...
• Texas Tax Code Section 162.009 - Authority To Stop And Examine
  To enforce this chapter, the comptroller or a peace officer may stop a motor vehicle that appears to be operating with or transporting motor fuel ...
• Texas Tax Code Section 162.010 - Impoundment And Seizure
  (a) If after examination or other investigation, the comptroller believes that the owner or operator of a motor vehicle or cargo tank, or a person ...
• Texas Tax Code Section 162.011 - Sale Of Seized Property
  (a) The comptroller may sell property seized under Section 162.010. (b) Notice of the time and place of a sale shall be given to the ...
• Texas Tax Code Section 162.012 - Presumptions
  (a) A person licensed under this chapter or required to be licensed under this chapter, or other user, who fails to keep a record, issue ...
• Texas Tax Code Section 162.013 - Venue Of Tax Collection Suits
  The venue of a suit, injunction, or other proceeding at law available for the establishment or collection of a claim for delinquent taxes, penalties, or ...
• Texas Tax Code Section 162.014 - Other Motor Fuel Taxes Prohibited
  The taxes imposed by this chapter are in lieu of any other excise or occupation tax imposed by a political subdivision of this state on ...
• Texas Tax Code Section 162.015 - Additional Tax Applies To Inventories
  (a) On the effective date of an increase in the rates of the taxes imposed by this chapter, a distributor or dealer that possesses for ...
• Texas Tax Code Section 162.016 - Importation And Exportation Of Motor Fuel
  (a) A person may not import motor fuel to a destination in this state or export motor fuel to a destination outside this state by ...
• Texas Tax Code Section 162.017 - Study Commission On Transportation Financing
  (a) The Study Commission on Transportation Financing is created as provided by this section. (b) The commission is composed of nine members as follows: (1) ...
• Texas Tax Code Section 162.101 - Point Of Imposition Of Gasoline Tax
  (a) A tax is imposed on the removal of gasoline from the terminal using the terminal rack, other than by bulk transfer. The supplier or ...
• Texas Tax Code Section 162.102 - Tax Rate
  The gasoline tax rate is 20 cents for each net gallon or fractional part on which the tax is imposed under Section 162.101. Added by ...
• Texas Tax Code Section 162.103 - Backup Tax; Liability
  (a) A backup tax is imposed at the rate prescribed by Section 162.102 on: (1) a person who obtains a refund of tax on gasoline ...
• Texas Tax Code Section 162.104 - Exemptions
  (a) The tax imposed by this subchapter does not apply to gasoline: (1) sold to the United States for its exclusive use, provided that the ...
• Texas Tax Code Section 162.105 - Persons Required To Be Licensed
  A person shall obtain the appropriate license or licenses issued by the comptroller before conducting the activities of: (1) a supplier, who may also act ...
• Texas Tax Code Section 162.106 - Trip Permits
  (a) Instead of an annual interstate trucker's license, a person bringing a motor vehicle described by Section 162.001(36) into this state for commercial purposes may ...
• Texas Tax Code Section 162.107 - Permissive Supplier Requirements On Out-Of-State Removals
  (a) A person may elect to obtain a permissive supplier license to collect the tax imposed under this subchapter for gasoline that is removed at ...
• Texas Tax Code Section 162.108 - License Application Procedure
  (a) To obtain a license under this subchapter, an applicant shall file an application using a form adopted by the comptroller. The application must contain: ...
• Texas Tax Code Section 162.109 - Issuance And Display Of License
  (a) If the comptroller approves a license application, the comptroller shall issue a license to the applicant. A license must be posted in a conspicuous ...
• Texas Tax Code Section 162.110 - Licenses And Trip Permits; Periods Of Validity
  (a) The license issued to a supplier, permissive supplier, distributor, importer, exporter, terminal operator, blender, or motor fuel transporter is permanent and is valid during ...
• Texas Tax Code Section 162.111 - Bond And Other Security For Taxes
  (a) The comptroller shall determine the amount of security required of a supplier, permissive supplier, distributor, exporter, importer, or blender, taking into consideration the amount ...
• Texas Tax Code Section 162.112 - License Holder Status List
  (a) The comptroller, on or before December 20 of each year, shall make available to all license holders an alphabetical list of licensed suppliers, permissive ...
• Texas Tax Code Section 162.113 - Remittance Of Tax To Supplier Or Permissive Supplier; Allowances
  (a) Each licensed distributor and licensed importer shall remit to the supplier or permissive supplier, as applicable, the tax imposed by Section 162.101 for gasoline ...
• Texas Tax Code Section 162.114 - Returns And Payments
  (a) Except as provided by Subsection (b), each person who is liable for the tax imposed by this subchapter, a terminal operator, and a licensed ...
• Texas Tax Code Section 162.115 - Records
  (a) A supplier and permissive supplier shall keep: (1) a record showing the number of gallons of: (A) all gasoline inventories on hand at the ...
• Texas Tax Code Section 162.116 - Information Required On Supplier's And Permissive Supplier's Return; Credits And Allowances
  (a) The monthly return and supplements of each supplier and permissive supplier shall contain for the period covered by the return: (1) the number of ...
• Texas Tax Code Section 162.117 - Duties Of Supplier Or Permissive Supplier
  (a) A supplier or permissive supplier who receives or collects tax holds the amount received or collected in trust for the benefit of this state ...
• Texas Tax Code Section 162.118 - Information Required On Distributor's Return
  The monthly return and supplements of each distributor shall contain for the period covered by the return: (1) the number of net gallons of gasoline ...
• Texas Tax Code Section 162.119 - Information Required On Importer's Return; Allowances
  (a) The monthly return and supplements of an importer shall contain for the period covered by the return: (1) the number of net gallons of ...
• Texas Tax Code Section 162.120 - Information Required On Terminal Operator's Return
  (a) A terminal operator shall file with the comptroller a monthly information return and supplement showing the amount of gasoline received and removed from the ...
• Texas Tax Code Section 162.121 - Information Required On Motor Fuel Transporter's Return
  The quarterly return and supplements of a motor fuel transporter shall contain for the period covered by the return: (1) the name, license number, and ...
• Texas Tax Code Section 162.122 - Information Required On Exporter's Return And Payment Of Tax On Exports
  The monthly return and supplements of an exporter shall contain for the period covered by the return: (1) the number of net gallons of gasoline ...
• Texas Tax Code Section 162.123 - Information Required On Blender's Return
  The monthly return and supplements of each blender shall contain for the period covered by the return: (1) the number of net gallons of gasoline ...
• Texas Tax Code Section 162.124 - Information Required On Interstate Trucker's Return
  The quarterly return and supplements of each interstate trucker shall contain for the period covered by the return: (1) the total miles traveled in all ...
• Texas Tax Code Section 162.125 - Refund Or Credit For Certain Taxes Paid
  (a) A license holder may take a credit on a return for the period in which the sale occurred if the license holder paid tax ...
• Texas Tax Code Section 162.126 - Refund For Bad Debts; Credit For Nonpayment
  (a) A licensed distributor may file a refund claim with the comptroller if: (1) the distributor has paid the taxes imposed by this subchapter on ...
• Texas Tax Code Section 162.127 - Claims For Refunds
  (a) A refund claim must be filed on a form provided by the comptroller, be supported by the original invoice issued by the seller, and ...
• Texas Tax Code Section 162.128 - When Gasoline Tax Refund Or Credit May Be Filed
  (a) Except as otherwise provided by this section, a claim for a refund must be filed with the comptroller before the first anniversary of the ...
• Texas Tax Code Section 162.201 - Point Of Imposition Of Diesel Fuel Tax
  (a) A tax is imposed on the removal of diesel fuel from the terminal using the terminal rack other than by bulk transfer. The supplier ...
• Texas Tax Code Section 162.202 - Tax Rate
  The diesel fuel tax rate is 20 cents for each net gallon or fractional part on which the tax is imposed under Section 162.201. Added ...
• Texas Tax Code Section 162.203 - Backup Tax; Liability
  (a) A backup tax is imposed at the rate prescribed by Section 162.202 on: (1) a person who obtains a refund of tax on diesel ...
• Texas Tax Code Section 162.204 - Exemptions
  (a) The tax imposed by this subchapter does not apply to: (1) diesel fuel sold to the United States for its exclusive use, provided that ...
• Texas Tax Code Section 162.205 - Persons Required To Be Licensed
  (a) A person shall obtain the appropriate license or licenses issued by the comptroller before conducting the activities of: (1) a supplier, who may also ...
• Texas Tax Code Section 162.206 - Statement For Purchase Of Dyed Diesel Fuel
  (a) The first removal of diesel fuel from a terminal in this state is taxable, except the sale of dyed diesel fuel may be made ...
• Texas Tax Code Section 162.207 - Trip Permits
  (a) Instead of an annual interstate trucker's license, a person bringing a motor vehicle described by Section 162.001(36) into this state for commercial purposes may ...
• Texas Tax Code Section 162.208 - Permissive Supplier Requirements On Out-Of-State Removals
  (a) A person may elect to obtain a permissive supplier license to collect the tax imposed under this subchapter for diesel fuel that is removed ...
• Texas Tax Code Section 162.209 - License Application Procedure
  (a) To obtain a license under this subchapter, an applicant shall file an application using a form adopted by the comptroller. The application must contain: ...
• Texas Tax Code Section 162.210 - Issuance And Display Of License
  (a) If the comptroller approves a license application, the comptroller shall issue a license to the applicant. A license must be posted in a conspicuous ...
• Texas Tax Code Section 162.211 - Licenses And Trip Permits; Periods Of Validity
  (a) The license issued to a supplier, permissive supplier, distributor, importer, terminal supplier, exporter, blender, motor fuel transporter, or dyed diesel fuel bonded user is ...
• Texas Tax Code Section 162.212 - Bond And Other Security For Taxes
  (a) The comptroller shall determine the amount of security required of a supplier, permissive supplier, distributor, exporter, importer, blender, or dyed diesel fuel bonded user, ...
• Texas Tax Code Section 162.213 - License Holder Status List
  (a) The comptroller, on or before December 20 of each year, shall make available to all license holders an alphabetical list of licensed suppliers, permissive ...
• Texas Tax Code Section 162.214 - Remittance Of Tax To Supplier Or Permissive Supplier; Allowances
  (a) Each licensed distributor and licensed importer shall remit to the supplier or permissive supplier, as applicable, the tax imposed by Section 162.201 for diesel ...
• Texas Tax Code Section 162.215 - Returns And Payments
  (a) Except as provided by Subsection (b), each person who is liable for the tax imposed by this subchapter, a terminal operator, and a licensed ...
• Texas Tax Code Section 162.216 - Records
  (a) A supplier and permissive supplier shall keep: (1) a record showing the number of gallons of: (A) all diesel fuel inventories on hand at ...
• Texas Tax Code Section 162.217 - Information Required On Supplier's And Permissive Supplier's Return; Credits And Allowances
  (a) The monthly return and supplements of each supplier and permissive supplier shall contain for the period covered by the return: (1) the number of ...
• Texas Tax Code Section 162.218 - Duties Of Supplier Or Permissive Supplier
  (a) A supplier or permissive supplier who receives or collects tax holds the amount received or collected in trust for the benefit of this state ...
• Texas Tax Code Section 162.219 - Information Required On Distributor's Return
  The monthly return and supplements of each distributor shall contain for the period covered by the return: (1) the number of net gallons of diesel ...
• Texas Tax Code Section 162.220 - Information Required On Importer's Return; Allowances
  (a) The monthly return and supplements of an importer shall contain for the period covered by the return: (1) the number of net gallons of ...
• Texas Tax Code Section 162.221 - Information Required On Terminal Operator's Return
  (a) A terminal operator shall file with the comptroller a monthly information return and supplement showing the amount of diesel fuel received and removed from ...
• Texas Tax Code Section 162.222 - Information Required On Motor Fuel Transporter's Return
  The quarterly return and supplements of a motor fuel transporter shall contain for the period covered by the return: (1) the name, license number, and ...
• Texas Tax Code Section 162.223 - Information Required On Exporter's Return And Payment Of Tax On Imports
  The monthly return and supplements of an exporter shall contain for the period covered by the return: (1) the number of net gallons of diesel ...
• Texas Tax Code Section 162.224 - Information Required On Blender's Return
  The monthly return and supplements of each blender shall contain for the period covered by the return: (1) the number of net gallons of diesel ...
• Texas Tax Code Section 162.225 - Information Required On Interstate Trucker's Return
  The quarterly return and supplements of each interstate trucker shall contain for the period covered by the return: (1) the total miles traveled in all ...
• Texas Tax Code Section 162.226 - Information Required On Dyed Diesel Fuel Bonded User's Return
  The quarterly return and supplements of each dyed diesel fuel bonded user shall contain for the period covered by the return: (1) the number of ...
• Texas Tax Code Section 162.227 - Refund Or Credit For Certain Taxes Paid
  (a) A license holder may take a credit on a return for the period in which the sale occurred if the license holder paid tax ...
• Texas Tax Code Section 162.228 - Refund For Bad Debts; Credit For Nonpayment
  (a) A licensed distributor may file a refund claim with the comptroller if: (1) the distributor has paid the taxes imposed by this subchapter on ...
• Texas Tax Code Section 162.229 - Claims For Refunds
  (a) A refund claim must be filed on a form provided by the comptroller, be supported by the original invoice issued by the seller, and ...
• Texas Tax Code Section 162.230 - When Diesel Fuel Tax Refund Or Credit May Be Filed
  (a) Except as otherwise provided by this section, a claim for a refund must be filed with the comptroller before the first anniversary of the ...
• Texas Tax Code Section 162.231 - Notice Regarding Dyed Diesel Fuel
  A notice stating "DYED DIESEL FUEL, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE" must be: (1) provided by a licensed supplier, permissive supplier, or distributor ...
• Texas Tax Code Section 162.232 - Dyed Diesel Fuel Notice Required On Shipping Documents, Bills Of Lading, And Invoices
  The form of notice required by Sections 162.231(1) and (2) must be provided when the dyed diesel fuel is removed or sold and must appear ...
• Texas Tax Code Section 162.233 - Unauthorized Sale Or Use Of Dyed Diesel Fuel
  (a) A person may not sell or hold for sale dyed diesel fuel for any use that the person knows or has reason to know ...
• Texas Tax Code Section 162.234 - Alteration Of Dye Or Marker In Dyed Diesel Fuel Prohibited
  A person, with the intent to evade payment of tax, may not alter or attempt to alter the strength or composition of a dye or ...
• Texas Tax Code Section 162.235 - Use Of Dyed Fuel Prohibited
  (a) A person may not operate a motor vehicle on a public highway in this state with taxable motor fuel that contains dye in the ...
• Texas Tax Code Section 162.301 - Tax Imposed; Rate
  (a) A tax is imposed on the use of liquefied gas for the propulsion of motor vehicles on the public highways of this state. (b) ...
• Texas Tax Code Section 162.302 - Payment Of Tax
  (a) A person using a liquefied gas- propelled motor vehicle, including a motor vehicle equipped to use liquefied gas interchangeably with another motor fuel, that ...
• Texas Tax Code Section 162.3021 - School District Transportation And County Exemption
  (a) The tax imposed by this subchapter does not apply to the sale of liquefied petroleum gas to a public school district or county in ...
• Texas Tax Code Section 162.303 - License; Application; Display
  (a) A dealer who sells taxable liquefied gas, an interstate trucker, a liquefied gas tax decal user, or a motor vehicle dealer's liquefied gas tax ...
• Texas Tax Code Section 162.304 - Dealer's License
  A dealer's license authorizes a dealer to collect and remit taxes on liquefied gas delivered into the fuel supply tanks of motor vehicles displaying an ...
• Texas Tax Code Section 162.305 - Liquefied Gas Tax Decal License
  (a) A user of liquefied gas for the propulsion of a motor vehicle on the public highways of this state shall pay in advance annually ...
• Texas Tax Code Section 162.306 - Interstate Trucker's License
  An interstate trucker's license authorizes a person who imports liquefied gas into this state in the fuel supply tanks of a motor vehicle owned or ...
• Texas Tax Code Section 162.307 - Licenses: Periods Of Validity
  (a) A dealer's license is permanent and valid during the period the license holder furnishes timely reports as required or until the license is surrendered ...
• Texas Tax Code Section 162.308 - Computation Of Taxes; Allowances
  (a) A licensed dealer who makes a sale or delivery of liquefied gas into a fuel supply tank of a motor vehicle on which the ...
• Texas Tax Code Section 162.309 - Records
  (a) A dealer shall keep for four years, open to inspection at all times by the comptroller and the attorney general, a complete record of ...
• Texas Tax Code Section 162.310 - Reports And Payments
  (a) A licensed dealer, on or before the 25th day of the month following the end of each calendar quarter, shall file a report and ...
• Texas Tax Code Section 162.311 - Refunds; Transfer Of Decals
  (a) If a motor vehicle bearing a liquefied gas tax decal is sold or transferred, the seller and purchaser shall promptly notify the comptroller of ...
• Texas Tax Code Section 162.401 - Failure To Pay Tax Or File Report
  (a) If a person having a license, or a person required to have a license, fails to file a report as required by this chapter ...
• Texas Tax Code Section 162.402 - Prohibited Acts; Civil Penalties
  (a) A person forfeits to the state a civil penalty of not less than $25 and not more than $200 if the person: (1) refuses ...
• Texas Tax Code Section 162.403 - Criminal Offenses
  Except as provided by Section 162.404, a person commits an offense if the person: (1) refuses to stop and permit the inspection and examination of ...
• Texas Tax Code Section 162.404 - Criminal Offenses: Special Provisions And Exceptions
  (a) A person does not commit an offense under Section 162.403 unless the person intentionally or knowingly engaged in conduct as the definition of the ...
• Texas Tax Code Section 162.405 - Criminal Penalties
  (a) An offense under Section 162.403(1), (2), (3), (4), (5), (6), or (8) is a Class C misdemeanor. (b) An offense under Section 162.403(9), (10), ...
• Texas Tax Code Section 162.406 - Criminal Penalties: Corporations And Associations
  (a) Except as provided by Subsection (b), Subchapter E, Chapter 12, Penal Code, applies to offenses under this chapter committed by a corporation or association. ...
• Texas Tax Code Section 162.407 - Venue Of Criminal Prosecutions
  The venue for a prosecution under this subchapter is in Travis County or in the county where the offense occurred. Added by Acts 2003, 78th ...
• Texas Tax Code Section 162.408 - Negation Of Exception: Information, Complaint, Or Indictment
  An information, complaint, or indictment charging a violation of this chapter need not negate an exception to an act prohibited by this chapter, but the ...
• Texas Tax Code Section 162.409 - Issuance Of Bad Check To Licensed Distributor Or Licensed Supplier
  (a) A person commits an offense if: (1) the person issues or passes a check or similar sight order for the payment of money knowing ...
• Texas Tax Code Section 162.501 - Tax Administration Fund
  (a) Before any other allocation of the taxes collected under this chapter is made, one percent of the gross amount of the taxes shall be ...
• Texas Tax Code Section 162.502 - Allocation Of Unclaimed Refundable Gasoline Taxes
  (a) On or before the fifth workday after the end of each month, the comptroller, after making the deductions for refund purposes, shall determine as ...
• Texas Tax Code Section 162.5025 - Allocation Of Other Unclaimed Refundable Nondedicated Taxes
  (a) The comptroller by rule shall devise a method of determining as accurately as possible the: (1) number of gallons of fuel that are not ...
• Texas Tax Code Section 162.503 - Allocation Of Gasoline Tax
  On or before the fifth workday after the end of each month, the comptroller, after making all deductions for refund purposes and for the amounts ...
• Texas Tax Code Section 162.504 - Allocation Of Diesel Fuel Tax
  On or before the fifth workday after the end of each month, the comptroller, after making deductions for refund purposes, for the administration and enforcement ...
• Texas Tax Code Section 162.5045 - Allocation Of Taxes Paid On Undyed Diesel Fuel Used Off-Highway
  On or before the fifth workday after the end of each month, the comptroller shall determine as accurately as possible for the period since the ...
• Texas Tax Code Section 162.505 - Allocation Of Liquefied Gas Tax
  On or before the fifth workday after the end of each month, the comptroller, after making deductions for refund purposes and for the administration and ...
• Texas Tax Code Section 171.891 - Applicability Of Definitions
  Text of section effective until January 1, 2008 In this subchapter: (1) "Control" has the meaning described by Sections 823.005 and 823.151, Insurance Code. ...
• Texas Tax Code Section 171.892 - Eligibility
  Text of section effective until January 1, 2008 A corporation is entitled to a credit as provided by this subchapter against the tax imposed ...
• Texas Tax Code Section 171.893 - Amount; Limitations
  Text of section effective until January 1, 2008 (a) The amount of the credit for each controlled domestic title insurance company is computed by ...
• Texas Tax Code Section 171.894 - Effect On Other Taxes
  Text of section effective until January 1, 2008 This subchapter does not exempt a title insurance holding company, a title insurance company, or a ...
• Texas Tax Code Section 171.891 - Applicability Of Definitions
  Text of section effective until January 1, 2008 In this subchapter: (1) "Control" has the meaning described by Sections 823.005 and 823.151, Insurance Code. ...
• Texas Tax Code Section 171.892 - Eligibility
  Text of section effective until January 1, 2008 A corporation is entitled to a credit as provided by this subchapter against the tax imposed ...
• Texas Tax Code Section 171.893 - Amount; Limitations
  Text of section effective until January 1, 2008 (a) The amount of the credit for each controlled domestic title insurance company is computed by ...
• Texas Tax Code Section 171.894 - Effect On Other Taxes
  Text of section effective until January 1, 2008 This subchapter does not exempt a title insurance holding company, title insurance company, or title insurance ...
• Texas Tax Code Section 181.001 - Tax Imposed
  (a) A tax is imposed on a person who: (1) manufactures or produces cement in, or imports cement into, the state; and (2) distributes or ...
• Texas Tax Code Section 181.002 - Rate Of Tax
  The rate of the tax imposed by this chapter is $0.0275 for each 100 pounds or fraction of 100 pounds of taxable cement. Acts 1981, ...
• Texas Tax Code Section 181.003 - Payment Of Tax
  (a) The person on whom the tax is imposed by this chapter shall pay the tax to the comptroller at the comptroller's Austin office. (b) ...
• Texas Tax Code Section 181.004 - Exemption: Interstate Commerce
  The tax imposed by this chapter is not computed on an interstate distribution or sale of cement. Acts 1981, 67th Leg., p. 1711, ch. 389, ...
• Texas Tax Code Section 181.051 - Report
  On or before the 25th day of each month, a person on whom the tax is imposed by this chapter shall file with the comptroller ...
• Texas Tax Code Section 181.052 - Records
  (a) A person on whom the tax is imposed by this chapter shall keep a record of the business conducted by the person and of ...
• Texas Tax Code Section 181.101 - Interest On Delinquent Taxes
  A tax imposed by this chapter that is delinquent draws interest as provided by Section 111.060 of this code. Acts 1981, 67th Leg., p. 1712, ...
• Texas Tax Code Section 181.102 - Tax Lien
  The state has a prior lien for a tax or interest on a tax imposed by this chapter that is delinquent or for a penalty ...
• Texas Tax Code Section 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 ...
• Texas Tax Code Section 181.104 - Penalty
  (a) A person on whom the tax is imposed by this chapter and who fails to file a report as required by this chapter or ...
• Texas Tax Code Section 181.105 - Criminal Penalty
  (a) A person who violates a provision of this chapter commits an offense. (b) An offense under this section is punishable by a fine of ...
• Texas Tax Code Section 181.151 - Restriction On Taxing Authority Of Municipalities
  A municipal corporation may not impose an occupation tax similar to the tax imposed by this chapter. Acts 1981, 67th Leg., p. 1713, ch. 389, ...
• Texas Tax Code Section 181.201 - Occupation Tax
  The tax imposed by this chapter is an occupation tax. Acts 1981, 67th Leg., p. 1713, ch. 389, § 1, eff. Jan. 1, 1982. ...
• Texas Tax Code Section 181.202 - Allocation Of Tax Revenue
  One-fourth of the revenue from the tax imposed by this chapter shall be deposited to the credit of the foundation school fund and three-fourths to ...
• Texas Tax Code Section 182.021 - Definitions
  In this subchapter: (1) "Utility company" means a person: (A) who owns or operates a gas or water works, or water plant used for local ...
• Texas Tax Code Section 182.022 - Imposition And Rate Of Tax
  (a) A tax is imposed on each utility company located in an incorporated city or town having a population of more than 1,000, according to ...
• Texas Tax Code Section 182.023 - Payment Of Tax
  Only one utility company pays the tax on a commodity. If the commodity is produced by one utility company and distributed by another, the distributor ...
• Texas Tax Code Section 182.024 - Political Subdivisions
  No city or other political subdivision of this state may impose an occupation tax or charge of any sort on a utility company taxed under ...
• Texas Tax Code Section 182.025 - Charges By A City
  (a) An incorporated city or town may make a reasonable lawful charge for the use of a city street, alley, or public way by a ...
• Texas Tax Code Section 182.026 - Subchapter Not Applicable
  (a) This subchapter does not apply to a utility company owned and operated by a city, town, county, water improvement district, or conservation district. (b) ...
• Texas Tax Code Section 182.027 - No Exemption
  Notwithstanding anything to the contrary in Chapter 161, Utilities Code, this subchapter applies to a retail electric provider as defined in Section 31.002(17), Utilities Code, ...
• Texas Tax Code Section 182.081 - Reports
  (a) A person required to pay a tax under this chapter shall report to the comptroller on the last day of January, April, July, and ...
• Texas Tax Code Section 182.082 - Tax Payments: Due Date
  Except as provided in Section 182.083 of this code, the taxes imposed by this chapter are due and payable to the comptroller on the last ...
• Texas Tax Code Section 182.083 - Payment Of Tax If Business Begun After Beginning Of Quarter
  (a) Except as provided in Subsection (b) of this section, if a person taxed under this chapter begins business on or after the first day ...
• Texas Tax Code Section 182.084 - Additional Reports
  The comptroller may require a person required to report under this chapter to supply additional or supplemental reports containing information necessary to compute the tax ...
• Texas Tax Code Section 182.085 - Forms
  The comptroller shall prepare forms for use in making the reports required by this chapter. Acts 1981, 67th Leg., p. 1718, ch. 389, § 1, ...
• Texas Tax Code Section 182.086 - Permit Required; Form Of Permit
  (a) Each person taxed under this chapter must have a permit to transact business. (b) The comptroller shall issue the permit in a form prescribed ...
• Texas Tax Code Section 182.087 - Application And Issuance Of Permit
  (a) The comptroller shall prescribe the form of the application for the permit to transact business. (b) The application must show: (1) to the satisfaction ...
• Texas Tax Code Section 182.088 - Suspension Of Permit
  (a) If taxes due under this chapter are not paid before the expiration of 30 days after the due date, the comptroller shall mail a ...
• Texas Tax Code Section 182.102 - Penalty For Failure To File Report Or To Pay Tax
  (a) A person who fails to file a report as required by this chapter or who fails to pay a tax imposed by this chapter ...
• Texas Tax Code Section 182.103 - Suits
  (a) The attorney general shall bring suits to collect penalties under this chapter. (b) The courts of Travis County have concurrent jurisdiction of a violation ...
• Texas Tax Code Section 182.104 - Transacting Business Without A Permit: Penalty
  (a) A person commits an offense if the person is required by Section 182.086 of this code to have a permit and the person transacts ...
• Texas Tax Code Section 182.121 - Nature Of Tax
  A tax imposed by this chapter is an occupation tax. Acts 1981, 67th Leg., p. 1719, ch. 389, § 1, eff. Jan. 1, 1982. ...
• Texas Tax Code Section 182.122 - Allocation Of Tax
  Revenues collected under this chapter are allocated: (1) one-fourth to the foundation school fund; and (2) three-fourths to the general revenue fund. Acts 1981, 67th ...
• Texas Tax Code Section 183.001 - Definitions
  (a) The definitions in Section 1.04, Alcoholic Beverage Code, apply to this chapter. (b) In this chapter: (1) "Permittee" means a mixed beverage permittee, a ...
• Texas Tax Code Section 183.021 - Tax Imposed On Mixed Beverages
  A tax at the rate of 14 percent is imposed on the gross receipts of a permittee received from the sale, preparation, or service of ...
• Texas Tax Code Section 183.022 - Tax Return Due Date
  (a) A permittee shall file a tax return with the comptroller not later than the 20th day of each month. (b) The return under this ...
• Texas Tax Code Section 183.023 - Payment
  The tax due for the preceding month shall accompany the return and shall be payable to the state. The comptroller shall deposit the revenue in ...
• Texas Tax Code Section 183.051 - Mixed Beverage Tax Clearance Fund
  (a) Not later than the last day of the month following a calendar quarter, the comptroller shall calculate the total amount of taxes received during ...
• Texas Tax Code Section 183.052 - Conflict Of Rules
  If a rule or policy adopted by the commission conflicts with a rule adopted by the comptroller for the application, enforcement, or collection of the ...
• Texas Tax Code Section 183.053 - Security Requirement
  (a) A permittee subject to the tax imposed by this chapter must comply with the security requirements imposed by Chapter 151 except that a permittee ...
• Texas Tax Code Section 183.054 - Audit Frequency
  The comptroller shall have the discretion to determine the frequency of mixed beverage tax audits. In determining the frequency of the audit the comptroller may ...
• Texas Tax Code Section 183.055 - Credits And Refunds For Bad Debts
  (a) A permittee may withhold the payment of the tax on a portion of the gross receipts that remains unpaid by a purchaser if: (1) ...
• Texas Tax Code Section 191.081 - Definition
  In this subchapter, "oil well service" means cementing the casing seat of an oil or gas well, shooting, fracturing, or acidizing the sands or other ...
• Texas Tax Code Section 191.082 - Tax Imposed
  (a) A tax is imposed on each person who engages in the business of providing any oil well service for another for consideration and who: ...
• Texas Tax Code Section 191.083 - Tax Rate
  The rate of the tax imposed by this subchapter is 2.42 percent of the gross amount received for service after deduction for the reasonable value ...
• Texas Tax Code Section 191.084 - Report And Tax Payment
  (a) A person subject to the tax shall report the amount received from taxable services during the preceding calendar month. (b) The comptroller shall prescribe ...
• Texas Tax Code Section 191.085 - Record
  (a) A person subject to the tax shall keep a complete record of business transacted and any other information the comptroller requires. (b) The person ...
• Texas Tax Code Section 191.086 - Penalty
  A person who violates this subchapter forfeits and shall pay to the state a penalty of not less than $25 nor more than $500. A ...
• Texas Tax Code Section 191.087 - Failure To File Report Or Pay Tax
  (a) If a person taxed under this subchapter fails to file a report required by this subchapter or to pay the tax imposed by this ...
• Texas Tax Code Section 191.088 - State Tax Lien
  The taxes, penalties, interests, and costs that a person owes the state under this subchapter are secured by a preferred lien, first and prior to ...
• Texas Tax Code Section 191.089 - Permit Required
  A person subject to the tax imposed by this subchapter shall acquire the permit required by Section 182.086 of this code. Application, issuance, and suspension ...
• Texas Tax Code Section 191.101 - Tax Receipt As Permit
  (a) The receipt from the comptroller for tax payment is the permit to do business unless a separate permit is required by law. (b) A ...
• Texas Tax Code Section 191.102 - Display Of Permit; Penalty
  (a) A person commits an offense if the person, without displaying the receipt for the tax imposed by this chapter, engages in a business taxed ...
• Texas Tax Code Section 191.121 - Nature Of Tax
  A tax imposed by this chapter is an occupation tax. Acts 1981, 67th Leg., p. 1725, ch. 389, § 1, eff. Jan. 1, 1982. ...
• Texas Tax Code Section 191.122 - Allocation Of Tax
  One-fourth of the revenue collected under this chapter shall be deposited to the credit of the foundation school fund and three-fourths to the credit of ...
• Texas Tax Code Section 191.141 - Definitions
  In this subchapter: (1) "Attorney" means a person licensed to practice law in this state. (2) "Tax year" means June 1 of one year through ...
• Texas Tax Code Section 191.142 - Imposition And Rate Of Tax
  (a) A tax is imposed on each attorney. (b) The tax rate is $200 per year to be paid in advance. Added by Acts 1991, ...
• Texas Tax Code Section 191.143 - Time For Payment Of Tax
  (a) Except as provided by Subsection (b), each attorney shall pay the tax for each tax year on or before June 1 of the tax ...
• Texas Tax Code Section 191.1431 - Method Of Collection
  The supreme court shall administer the collection of taxes under this subchapter. Added by Acts 1995, 74th Leg., ch. 66, § 1, eff. June 1, ...
• Texas Tax Code Section 191.144 - Exemptions
  The tax imposed by this subchapter does not apply to: (1) an attorney who is 70 years of age or older; or (2) an attorney ...
• Texas Tax Code Section 191.1441 - Suspension And Reinstatement
  (a) The supreme court shall suspend from the practice of law a person who does not pay, within 90 days after the date it is ...
• Texas Tax Code Section 191.1442 - Penalty And Interest
  (a) A penalty of five percent of the tax due shall be imposed on a person who fails to pay the tax imposed or file ...
• Texas Tax Code Section 191.1443 - Rules
  The state bar, with the approval of the supreme court, shall have the authority to adopt policies and rules for the administration and collection of ...
• Texas Tax Code Section 191.145 - Distribution Of Tax
  The supreme court shall forward tax received under this subchapter to the state for deposit: (1) twenty-five percent of the taxes shall be deposited to ...
• Texas Tax Code Section 201.001 - Definitions
  In this chapter: (1) "Casinghead gas" means gas or vapor indigenous to an oil stratum and produced from the stratum with oil. (2) "Condensate" means ...
• Texas Tax Code Section 201.002 - Measurement Of Volume Of Gas
  The provisions of Section 91.052 of the Standard Gas Measurement Law, Subchapter C, Chapter 91, Natural Resources Code, apply to this code. Acts 1982, 67th ...
• Texas Tax Code Section 201.051 - Tax Imposed
  There is imposed a tax on each producer of gas. Acts 1981, 67th Leg., p. 1729, ch. 389, § 1, eff. Jan. 1, 1982. ...
• Texas Tax Code Section 201.052 - Rate Of Tax
  (a) The tax imposed by this chapter is at the rate of 7.5 percent of the market value of gas produced and saved in this ...
• Texas Tax Code Section 201.053 - Gas Not Taxed
  The tax imposed by this chapter does not apply to gas: (1) injected into the earth in this state, unless sold for that purpose; (2) ...
• Texas Tax Code Section 201.054 - Tax On Liquid Hydrocarbons
  (a) There is imposed on each producer a tax on the market value of liquid hydrocarbons, other than condensate, recovered from gas produced in the ...
• Texas Tax Code Section 201.055 - Tax On Condensate
  (a) There is imposed on each producer a tax measured by the amount of condensate recovered from gas produced in this state by a producer. ...
• Texas Tax Code Section 201.056 -
  ...
• Texas Tax Code Section 201.057 - Temporary Exemption Or Tax Reduction For Certain High-Cost Gas
  (a) In this section: (1) "Commission" means the Railroad Commission of Texas. (2) "High-cost gas" means: (A) high-cost natural gas as described by Section 107, ...
• Texas Tax Code Section 201.058 - Tax Exemptions
  (a) The exemptions described by Sections 202.056, 202.057, 202.059, and 202.060 apply to the taxes imposed by this chapter as authorized by and subject to ...
• Texas Tax Code Section 201.059 - Credits For Qualifying Low-Producing Wells
  Text of section effective until September 1, 2007 (a) In this section: (1) "Commission" means the Railroad Commission of Texas. (2) "Mcf" means 1,000 ...
• Texas Tax Code Section 201.101 - Market Value
  (a) The market value of gas is its value at the mouth of the well from which it is produced. The value of gas at ...
• Texas Tax Code Section 201.102 - Cash Sales
  If gas is sold for cash only, the tax shall be computed on the producer's gross cash receipts. Payments from a purchaser of gas to ...
• Texas Tax Code Section 201.103 - Value If Consideration Includes Extracts
  If the consideration for the sale of gas includes products extracted from the gas, a portion of the residue gas, or both, the tax shall ...
• Texas Tax Code Section 201.104 - Returned Cycle Gas
  (a) If gas is processed for its liquid hydrocarbon content and the residue gas is returned to a gas-producing formation by cycling methods, as distinguished ...
• Texas Tax Code Section 201.105 - Value Of Liquid Hydrocarbons Other Than Condensate
  The taxable value of liquid hydrocarbons other than condensate is the producer's total gross receipts for all liquid hydrocarbons, including condensate, recovered from gas produced ...
• Texas Tax Code Section 201.106 - Value Of Condensate
  The value of condensate for the purpose of computing the tax due on it is the prevailing price for condensate in the general area where ...
• Texas Tax Code Section 201.151 - Producer's Records
  A producer shall keep accurate records of all gas the producer produces. The records shall be kept in the state. Acts 1981, 67th Leg., p. ...
• Texas Tax Code Section 201.152 - Purchaser's Records
  A purchaser shall keep accurate records of all gas the purchaser purchases. The records shall be kept in the state. Acts 1981, 67th Leg., p. ...
• Texas Tax Code Section 201.201 - Tax Due
  The tax imposed by this chapter for gas produced and saved is due at the office of the comptroller in Austin on the 20th day ...
• Texas Tax Code Section 201.202 - Payment Of Tax
  The tax imposed by this chapter must be paid by legal tender or cashier's check payable to the comptroller. Acts 1981, 67th Leg., p. 1731, ...
• Texas Tax Code Section 201.203 - Producer's Report
  (a) On or before the last day of each calendar month, each producer shall file a report with the comptroller on forms prescribed by the ...
• Texas Tax Code Section 201.2035 - First Purchaser's Report
  (a) On or before the last day of each calendar month, each first purchaser must file a report with the comptroller on forms prescribed by ...
• Texas Tax Code Section 201.2037 - Disclosure Of Certain Information
  Notwithstanding any provision of this chapter or Chapter 202, neither the comptroller nor the Railroad Commission of Texas may require disclosure of information relating to ...
• Texas Tax Code Section 201.204 - First Purchaser To Pay Tax
  (a) Except as provided by Section 201.2041, a [A] first purchaser shall pay the tax imposed by this chapter on gas that the first purchaser ...
• Texas Tax Code Section 201.2041 - Producer To Pay Tax On Certain Gas
  If the first purchaser takes delivery of gas off the premises on which the gas is produced, the producer shall report and pay the tax ...
• Texas Tax Code Section 201.205 - Tax Borne Ratably
  The tax shall be borne ratably by all interested parties, including royalty interests. Producers or purchasers of gas, or both, are authorized and required to ...
• Texas Tax Code Section 201.206 - Transfer Of Ownership
  (a) If a gas-producing lease is transferred or is to be transferred, the producer transferring the lease shall note the name and address of the ...
• Texas Tax Code Section 201.251 - Liability Of Producer And Purchaser
  (a) The tax imposed by this chapter is the primary liability of the producer and, except as provided by Subsection (b) of this section, is ...
• Texas Tax Code Section 201.252 - Producer's Remedy
  If a purchaser withholds the amount of the tax imposed by this chapter from payments to a producer for the sale of gas and fails ...
• Texas Tax Code Section 201.301 - Investigations
  The comptroller may enter the premises of a taxpayer liable for a tax imposed by this chapter or any other premises necessary to determine tax ...
• Texas Tax Code Section 201.302 - Audits
  (a) The comptroller shall employ auditors and other technical assistants to verify reports and investigate the affairs of producers and purchasers to determine whether the ...
• Texas Tax Code Section 201.303 - Tax Lien
  (a) If a tax imposed by this chapter is delinquent or if interest or a penalty on a delinquent tax has not been paid, the ...
• Texas Tax Code Section 201.304 - Suit For Taxes; Sworn Denial
  Rule 185, Texas Rules of Civil Procedure, applies to a suit by the attorney general for taxes imposed by this chapter if: (1) the attorney ...
• Texas Tax Code Section 201.351 - Delinquent Tax; Penalty
  (a) A person who fails to pay the tax imposed by this chapter when due forfeits five percent of the amount due as a penalty, ...
• Texas Tax Code Section 201.352 - Unlawful Removal Of Gas
  On notice from the comptroller, no person may produce or remove natural or casinghead gas from a lease in this state if the owner or ...
• Texas Tax Code Section 201.353 - Incomplete Records Or Reports; Concealing Property Under Lien; Penalty
  (a) A person commits an offense if the person: (1) with intent to defraud the state, knowingly fails to keep a complete record that the ...
• Texas Tax Code Section 201.354 - Collection Of Civil Penalty
  (a) The attorney general shall bring a suit for the collection of a penalty imposed by Section 201.353(c) of this code. (b) Venue of a ...
• Texas Tax Code Section 201.355 - General Penalty
  (a) A person commits an offense if the person violates or fails to comply with any provision of this chapter. (b) An offense under this ...
• Texas Tax Code Section 201.401 - Occupation Tax
  The tax imposed by this chapter is an occupation tax. Acts 1981, 67th Leg., p. 1734, ch. 389, § 1, eff. Jan. 1, 1982. ...
• Texas Tax Code Section 201.402 - Penalty Collected For Audits Or Investigations
  A penalty collected for the expense or value of audits or investigations authorized by Section 201.302 of this code shall be deposited in the general ...
• Texas Tax Code Section 201.403 - Tax Set Aside
  One-half of one percent of the tax collected under this chapter shall be set aside in the state treasury for the use of the comptroller ...
• Texas Tax Code Section 201.404 - Allocation Of Revenue
  After deducting the amount required to be deposited by Section 201.403 of this code, the comptroller shall deposit one-fourth of the revenue collected from the ...
• Texas Tax Code Section 202.001 - Definitions
  In this chapter: (1) "Carrier" means a person who owns, operates, or manages a means of transporting oil. (2) "First purchaser" means a person who ...
• Texas Tax Code Section 202.002 - Production And Measurement Of Oil
  (a) "Production" means the total gross amount of oil produced, including royalty and other interests. (b) The amount of production shall be measured or determined ...
• Texas Tax Code Section 202.003 - Agreement To Pay Tax Not Impaired
  This code does not impair a contract in which any person has agreed to pay any part of the tax imposed by this chapter. This ...
• Texas Tax Code Section 202.004 - Inspection Of Records And Reports
  A person required by this chapter to make and keep a record shall keep the record open for inspection by the comptroller or the attorney ...
• Texas Tax Code Section 202.005 - Employment Of Auditors
  The comptroller may employ auditors and supervisors to verify reports and investigate the affairs of producers and purchasers to determine whether the tax imposed by ...
• Texas Tax Code Section 202.006 - Taxpayer Identification Number
  (a) Except as otherwise provided by Subsection (b), each producer must obtain a taxpayer identification number from the comptroller. (b) A producer whose only ownership ...
• Texas Tax Code Section 202.051 - Tax Imposed
  There is imposed a tax on the production of oil. Acts 1981, 67th Leg., p. 1737, ch. 389, § 1, eff. Jan. 1, 1982. ...
• Texas Tax Code Section 202.052 - Rate Of Tax
  (a) The tax imposed by this chapter is at the rate of 4.6 percent of the market value of oil produced in this state or ...
• Texas Tax Code Section 202.053 - Market Value
  The market value of oil is the actual market value plus any bonus, premium, or other thing of value paid for the oil or that ...
• Texas Tax Code Section 202.054 - Qualification Of Oil From New Or Expanded Enhanced Recovery Project For Special Tax Rate
  (a) In this section: (1) "Active operation" means the start and continuation of a fluid injection program for a secondary or tertiary recovery project to ...
• Texas Tax Code Section 202.056 - Exemption For Oil And Gas From Wells Previously Inactive
  (a) In this section: (1) "Commission" means the Railroad Commission of Texas. (2) "Hydrocarbons" means any oil or gas produced from a well, including hydrocarbon ...
• Texas Tax Code Section 202.057 - Tax Credit For Incremental Production Techniques
  (a) In this section: (1) "Baseline production" means a lease's average monthly production during the four highest months of production in the time period from ...
• Texas Tax Code Section 202.058 - Credits For Qualifying Low-Producing Oil Leases
  Text of section effective until September 1, 2007 (a) In this section: (1) "Commission" means the Railroad Commission of Texas. (2) "Qualifying low-producing oil ...
• Texas Tax Code Section 202.059 - Exemption For Hydrocarbons From Terra Wells
  (a) Hydrocarbons produced from a well subject to an agreement under Chapter 93, Natural Resources Code, and under a license issued under that chapter qualify ...
• Texas Tax Code Section 202.060 - Exemption For Oil And Gas From Reactivated Orphaned Wells
  (a) In this section: (1) "Commission" means the Railroad Commission of Texas. (2) "Orphaned well" has the meaning assigned by Section 89.047, Natural Resources Code. ...
• Texas Tax Code Section 202.061 - Tax Credit For Enhanced Efficiency Equipment
  (a) In this section: (1) "Enhanced efficiency equipment" means equipment used in the production of oil that reduces the energy used to produce a barrel ...
• Texas Tax Code Section 202.101 - Producer's Records
  A producer shall keep accurate records in the state. The records must show: (1) the counties in which the producer produces oil; (2) the names ...
• Texas Tax Code Section 202.102 - First Purchaser's Records
  A first purchaser shall keep accurate records in the state. The records must show: (1) the name and address of each producer from which the ...
• Texas Tax Code Section 202.103 - Subsequent Purchaser's Records
  A subsequent purchaser shall keep accurate records in the state. The records must show: (1) the name and address of each person who sells oil ...
• Texas Tax Code Section 202.104 - Royalty Owner's Records
  The owner of a royalty interest shall keep: (1) a record of all money received as royalty from each producing leasehold in the state; and ...
• Texas Tax Code Section 202.105 - Carrier's Records
  A carrier shall keep accurate monthly records of oil the carrier transports for hire, for itself or for its owners. The records shall be kept ...
• Texas Tax Code Section 202.151 - Tax Due
  The tax imposed by this chapter is due at the office of the comptroller on the 25th day of each calendar month for oil produced ...
• Texas Tax Code Section 202.152 - Payment Of Tax
  The tax imposed by this chapter must be paid by legal tender or cashier's check payable to the comptroller. Acts 1981, 67th Leg., p. 1739, ...
• Texas Tax Code Section 202.153 - First Purchaser To Pay Tax
  (a) A first purchaser shall pay the tax imposed by this chapter on oil that the first purchaser purchases from a producer and takes delivery ...
• Texas Tax Code Section 202.154 - Producer To Pay Tax On Oil Not Sold
  If the producer does not sell oil produced in the same month it is produced, the producer shall pay the tax imposed by this chapter ...
• Texas Tax Code Section 202.155 - Purchaser To Pay Tax On Oil From Property Under Legal Constraint
  (a) A purchaser shall pay the tax imposed by this chapter on oil purchased from property in bankruptcy, receivership, covered by an assignment, or subject ...
• Texas Tax Code Section 202.156 - Tax Borne Ratably
  The tax shall be borne ratably by all interested parties, including royalty interests. Producers or purchasers of oil, or both, are authorized and required to ...
• Texas Tax Code Section 202.201 - Producer's Report
  (a) A producer authorized by the comptroller to remit the tax due shall file with the comptroller, on or before the 25th day of each ...
• Texas Tax Code Section 202.202 - First Purchaser's Report
  (a) On or before the 25th day of each calendar month, each first purchaser or his authorized agent shall file a report with the comptroller. ...
• Texas Tax Code Section 202.204 - Reports Of Carrier
  A carrier shall provide information and file reports on the movements of oil if requested by the comptroller as often as required by the comptroller. ...
• Texas Tax Code Section 202.205 - Transfer Of Ownership
  (a) If an oil-producing lease is transferred, or is to be transferred, the producer transferring the lease shall note the name and address of the ...
• Texas Tax Code Section 202.251 - Liability Of Producer And Purchaser
  The tax imposed by this chapter is the primary liability of the producer and is a liability of the first purchaser and each subsequent purchaser. ...
• Texas Tax Code Section 202.252 - Producer's Remedy
  If a purchaser withholds the amount of the tax imposed by this chapter from payments to a producer for the sale of oil and fails ...
• Texas Tax Code Section 202.301 - Delinquent Taxes: Penalty
  (a) A person who fails to pay the tax imposed by this chapter when due forfeits five percent of the amount due as a penalty, ...
• Texas Tax Code Section 202.302 - Tax Lien
  The state has a prior and preferred lien for the amount of the taxes, penalties, and interest imposed by this chapter on: (1) the oil ...
• Texas Tax Code Section 202.303 - Forced Sale By Officer
  (a) A peace officer may levy on oil for which the tax imposed by this chapter is due and unpaid by notice to the owner ...
• Texas Tax Code Section 202.304 - Suit For Taxes; Sworn Denial
  Rule 185, Texas Rules of Civil Procedure, applies to a suit by the attorney general for taxes imposed by this chapter if: (1) the attorney ...
• Texas Tax Code Section 202.305 - Unlawful Removal Of Oil
  On notice from the comptroller, no person may remove oil from a lease in this state if the owner or operator of the lease has ...
• Texas Tax Code Section 202.306 - Inspector Has Free Access
  A person appointed by the Railroad Commission of Texas and holding the commission's certificate authorizing him to inspect oil wells, oil leases, pipelines, or railroad ...
• Texas Tax Code Section 202.307 - Incomplete Records Or Reports; Concealing Property Under Lien; Penalty
  (a) A person commits an offense if the person: (1) with intent to defraud the state, knowingly fails to keep a complete record that he ...
• Texas Tax Code Section 202.351 - Occupation Tax
  The tax imposed by this chapter is an occupation tax. Acts 1981, 67th Leg., p. 1743, ch. 389, § 1, eff. Jan. 1, 1982. ...
• Texas Tax Code Section 202.352 - Tax Set Aside
  One-half of one percent of the tax collected under this chapter shall be deposited in the state treasury for the use of the comptroller to ...
• Texas Tax Code Section 202.353 - Allocation Of Revenue
  After deducting the amount required to be deposited by Section 202.352 of this code, the comptroller shall deposit one-fourth of the revenue collected from the ...
• Texas Tax Code Section 202.354 - Dedication To Texas Tuition Assistance Grant Program
  The revenue collected from any incremental production from a qualifying lease, as those terms are defined by Section 202.057, and deposited to the general revenue ...
• Texas Tax Code Section 203.001 - Producer
  In this chapter, "producer" means a person who owns, controls, manages, leases, or operates a sulphur mine, well, or shaft, or who produces sulphur by ...
• Texas Tax Code Section 203.002 - Tax Imposed
  There is imposed a tax on each producer of sulphur. Acts 1981, 67th Leg., p. 1744, ch. 389, § 1, eff. Jan. 1, 1982. ...
• Texas Tax Code Section 203.003 - Rate Of Tax
  The tax imposed by this chapter is at the rate of $1.03 a long ton or fraction of a long ton of sulphur produced in ...
• Texas Tax Code Section 203.051 - Producer's Records
  (a) A producer shall keep a complete record of all sulphur he produces in this state. A producer may destroy a record required by this ...
• Texas Tax Code Section 203.052 - Producer's Reports
  (a) On the first day of each January, April, July, and October each producer shall file a report with the comptroller on forms prescribed by ...
• Texas Tax Code Section 203.053 - When Tax Due
  The tax imposed by this chapter for each quarter is due at the time that the report required by Section 203.052 of this code is ...
• Texas Tax Code Section 203.101 - Delinquent Tax Penalty
  (a) A producer who fails to file a report as required by this chapter or who fails to pay the tax imposed by this chapter ...
• Texas Tax Code Section 203.102 - Failure To Keep Records: Penalty
  (a) A person who fails to keep a record that he is required by this chapter to keep shall forfeit to the state a penalty ...
• Texas Tax Code Section 203.151 - Occupation Tax
  The tax imposed by this chapter is an occupation tax. Acts 1981, 67th Leg., p. 1745, ch. 389, § 1, eff. Jan. 1, 1982. ...
• Texas Tax Code Section 203.152 - Allocation Of Revenue
  One-fourth of the revenue collected from the tax imposed by this chapter shall be deposited to the credit of the foundation school fund and three-fourths ...
• Texas Tax Code Section 204.001 - Definitions
  In this chapter: (1) "Commission" means the Railroad Commission of Texas. (2) "Field" means an accumulation of oil or gas or both that is not ...
• Texas Tax Code Section 204.002 - Tax Credit For New Field Discoveries
  (a) Persons who obtain a certification of a new field discovery from the commission as the result of a discovery well spudded during the period ...
• Texas Tax Code Section 204.003 - Certification Of New Field Discovery
  (a) The commission shall have the authority to establish the method of determining whether a new field has been discovered. The commission may require an ...
• Texas Tax Code Section 204.004 - Tax Credit For Additional Wells In A New Field
  Upon the commission notifying the comptroller that 842 discovery wells have been spudded in 1994, persons obtaining a new field discovery during that year shall ...
• Texas Tax Code Section 204.005 - Application
  To qualify for the tax credit, a person who receives a new field discovery certificate from the commission must apply to the comptroller. The comptroller ...
• Texas Tax Code Section 204.006 - Applicability Of Tax Credit
  (a) Tax credits earned under this chapter may only be applied against the severance taxes imposed by Chapters 201 and 202 of this code. The ...
• Texas Tax Code Section 204.007 - Transferability Of Tax Credit
  The tax credit earned under this chapter is fully transferable. Added by Acts 1993, 73rd Leg., ch. 1014, § 1, eff. Sept. 1, 1993. ...
• Texas Tax Code Section 204.008 - Revocation Of New Field Designation
  (a) If the commission determines that a designated new field is connected with another recognized field, the tax credit provided by this chapter is canceled. ...
• Texas Tax Code Section 204.009 - Penalties
  (a) Any person who makes or subscribes any application, report, or other document and submits it to the commission to form the basis for an ...
• Texas Tax Code Section 204.010 - Rules And Orders
  The commission has broad discretion in administering this chapter and may adopt and enforce any appropriate rules or orders that the commission finds necessary to ...
• Texas Tax Code Section 211.001 - Definitions
  In this chapter: (1) "Alien" means a decedent who, at the time of the decedent's death, was not domiciled in Texas or any other state ...
• Texas Tax Code Section 211.002 - Day Of Death Of Presumed Decedent
  If a court enters a final decree presuming a missing person to be dead, the day of the person's death for the purposes of this ...
• Texas Tax Code Section 211.003 - References To Internal Revenue Code
  A citation of or a reference to a subtitle, a chapter, or a section of the Internal Revenue Code of 1954 includes that subtitle, chapter, ...
• Texas Tax Code Section 211.051 - Tax On Property Of Resident
  (a) A tax equal to the amount of the federal credit is imposed on the transfer at death of the property of every resident. (b) ...
• Texas Tax Code Section 211.052 - Tax On Property Of Nonresident
  (a) A tax is imposed on the transfer at death of the property located in Texas of every nonresident. (b) The tax is an amount ...
• Texas Tax Code Section 211.053 - Tax On Property Of Alien
  (a) A tax is imposed on the transfer at death of the property located in Texas of every alien. (b) The tax is an amount ...
• Texas Tax Code Section 211.054 - Tax On Property Included In Generation-Skipping Transfer
  (a) A tax is imposed on every generation-skipping transfer. (b) The tax is an amount determined by multiplying the generation-skipping transfer tax credit by a ...
• Texas Tax Code Section 211.055 - Maximum Tax
  The amount of tax imposed by this chapter may not exceed the amount of the tax imposed under Section 2001, Internal Revenue Code, reduced by ...
• Texas Tax Code Section 211.056 - Cooperation With Internal Revenue Service
  (a) The comptroller shall confer with the Internal Revenue Service of the United States to determine the value of a decedent's estate that is located ...
• Texas Tax Code Section 211.101 - Payment: By Whom Made
  The personal representative of a decedent's estate or other person liable for the tax shall pay to the comptroller a tax determined under this chapter ...
• Texas Tax Code Section 211.102 - Day On Which Payment Is Due
  Except as provided by Sections 211.103 and 211.104(b), payment of a tax imposed by Section 211.051, 211.052, or 211.053 of this code on a decedent's ...
• Texas Tax Code Section 211.103 - Postponement Of Day On Which Payment Is Due
  (a) If the date of the filing of the federal estate or generation-skipping transfer tax return is extended by the Internal Revenue Service, the filing ...
• Texas Tax Code Section 211.104 - Report Of Determination Of Federal Tax
  (a) Within 30 days after receiving notice or information of the final assessment and determination of the value of the taxable estate assessed and determined ...
• Texas Tax Code Section 211.105 - Date Due Of Taxes On Generation-Skipping Transfers
  The taxes on generation-skipping transfers are due and payable at the same time as the federal tax on generation-skipping transfers. Amended by Acts 1981, 67th ...
• Texas Tax Code Section 211.106 - Returns
  A payment shall be accompanied by a copy of the federal estate or generation-skipping transfer tax return filed with the Internal Revenue Service and the ...
• Texas Tax Code Section 211.107 - Receipt For Payment
  The comptroller shall issue a receipt for payment of a tax imposed by this chapter. The comptroller shall deliver the receipt to the person making ...
• Texas Tax Code Section 211.108 - Personal Liability
  Any person acquiring any property subject to taxation under this chapter, to the extent of the value of all property so acquired, shall be personally ...
• Texas Tax Code Section 211.109 - Compromise Agreement On Domicile
  (a) If the comptroller claims that a decedent was domiciled in this state at the time of death and a taxing authority of another state ...
• Texas Tax Code Section 211.110 - Forms
  The comptroller shall prescribe a form for a tax return or report required by this chapter and shall prescribe other forms that request information necessary ...
• Texas Tax Code Section 211.111 - Limitations
  (a) The period of limitation provided under Section 111.201 does not begin to run in favor of a decedent's estate, the estate's personal representative, a ...
• Texas Tax Code Section 211.201 - Transfer Of Property Before Tax Is Paid
  (a) If any personal representative of a decedent's estate transfers in whole or in part any of a decedent's property to any person without having ...
• Texas Tax Code Section 211.251 - Comptroller's Authority To Examine Books And Other Property
  The comptroller may examine books, records, documents, or other property of a decedent's estate or of a personal representative, transferee, or distributee of a decedent's ...
• Texas Tax Code Section 211.258 - Penalty For Failure To Pay Tax Or For Late Payment
  (a) A person who is liable for a tax imposed by this chapter and who fails to pay the tax when due forfeits five percent ...
• Texas Tax Code Section 211.259 - Interest On Taxes
  (a) A tax imposed by this chapter draws interest at the rate set by Section 111.060 of this code. (b) The interest begins to accrue ...
• Texas Tax Code Section 211.301 - General Revenue Fund
  The revenue from a tax, interest, or penalty imposed by this chapter shall be deposited in the state treasury to the credit of the general ...
• Texas Tax Code Section 301.001 - Purpose Of Title
  (a) This title is enacted as a part of the state's continuing statutory revision program, conducted by the Texas Legislative Council as directed by Section ...
• Texas Tax Code Section 301.002 - Construction Of Code
  The Code Construction Act (Chapter 311, Government Code) applies to the construction of each provision of this title, except as specifically provided by this title. ...
• Texas Tax Code Section 301.003 - Internal References
  In this code: (1) a reference to a title, chapter, or section without further identification is a reference to a title, chapter, or section of ...
• Texas Tax Code Section 301.004 - Telephone Company Exemption
  (a) A municipality or other political subdivision of this state may not impose an occupation tax or any charge for the privilege of doing business ...
• Texas Tax Code Section 302.001 - Property Taxes Authorized; Purposes
  (a) A Type A general-law municipality may levy property taxes for current expenses, for the construction or purchase of public buildings, water works, sewers, and ...
• Texas Tax Code Section 302.002 - Other Taxes Not Considered: Certain Home-Rule Municipalities
  (a) In determining the power of certain home-rule municipalities to levy taxes, the taxes levied by a county, a political subdivision of a county, or ...
• Texas Tax Code Section 302.101 - Occupation Taxes
  (a) The governing body of a municipality, other than a Type C general-law municipality having 200 or fewer inhabitants, may impose and collect occupation taxes. ...
• Texas Tax Code Section 302.102 - Tax Collection Powers
  (a) The governing body of a Type A general-law municipality may adopt ordinances and make rules relating to the imposition, assessment, and collection of taxes, ...
• Texas Tax Code Section 311.001 - Short Title
  This chapter may be cited as the Tax Increment Financing Act. Added by Acts 1987, 70th Leg., ch. 191, § 1, eff. Sept. 1, 1987. ...
• Texas Tax Code Section 311.002 - Definitions
  In this chapter: (1) "Project costs" means the expenditures made or estimated to be made and monetary obligations incurred or estimated to be incurred by ...
• Texas Tax Code Section 311.003 - Procedure For Creating Reinvestment Zone
  (a) The governing body of a municipality by ordinance or the governing body of a county by order may designate a contiguous geographic area in ...
• Texas Tax Code Section 311.0031 - Enterprise Zone
  Designation of an area as an enterprise zone under Chapter 2303, Government Code constitutes designation of the area as a reinvestment zone under this chapter ...
• Texas Tax Code Section 311.004 - Contents Of Reinvestment Zone Ordinance Or Order
  (a) The ordinance or order designating an area as a reinvestment zone must: (1) describe the boundaries of the zone with sufficient definiteness to identify ...
• Texas Tax Code Section 311.005 - Criteria For Reinvestment Zone
  (a) To be designated as a reinvestment zone, an area must: (1) substantially arrest or impair the sound growth of the municipality or county creating ...
• Texas Tax Code Section 311.006 - Restrictions On Composition Of Reinvestment Zone
  (a) A municipality may not create a reinvestment zone if: (1) more than 10 percent of the property in the proposed zone, excluding property that ...
• Texas Tax Code Section 311.007 - Changing Boundaries Of Existing Zone
  (a) Subject to the limitations provided by Section 311.006, if applicable, the boundaries of an existing reinvestment zone may be reduced or enlarged by ordinance ...
• Texas Tax Code Section 311.008 - Powers Of Municipality Or County
  (a) In this section, "educational facility" includes equipment, real property, and other facilities, including a public school building, that are used or intended to be ...
• Texas Tax Code Section 311.0085 - Power Of Certain Municipalities
  (a) This section applies only to a municipality that has: (1) territory in three counties; and (2) a population of less than 120,000. (b) In ...
• Texas Tax Code Section 311.0087 - Restriction On Powers Of Certain Municipalities
  (a) This section applies only to a proposed reinvestment zone: (1) the designation of which is requested in a petition submitted under Section 311.005(a)(5) before ...
• Texas Tax Code Section 311.009 - Composition Of Board Of Directors
  (a) Except as provided by Subsection (b), the board of directors of a reinvestment zone consists of at least five and not more than 15 ...
• Texas Tax Code Section 311.0091 - Composition Of Board Of Directors Of Certain Reinvestment Zones
  (a) This section applies to a reinvestment zone designated by a municipality which is wholly or partially located in a county with a population of ...
• Texas Tax Code Section 311.010 - Powers And Duties Of Board Of Directors
  (a) The board of directors of a reinvestment zone shall make recommendations to the governing body of the municipality or county that created the zone ...
• Texas Tax Code Section 311.01005 - Costs Associated With Transportation Or Transit Projects
  (a) In this section: (1) "Bus rapid transit project" means a mass transportation facility designed to give preferential treatment to buses on a roadway in ...
• Texas Tax Code Section 311.0101 - Participation Of Disadvantaged Businesses In Certain Zones
  (a) It is the goal of the legislature, subject to the constitutional requirements spelled out by the United States Supreme Court in J. A. Croson ...
• Texas Tax Code Section 311.011 - Project And Financing Plans
  (a) The board of directors of a reinvestment zone shall prepare and adopt a project plan and a reinvestment zone financing plan for the zone ...
• Texas Tax Code Section 311.012 - Determination Of Amount Of Tax Increment
  (a) The amount of a taxing unit's tax increment for a year is the amount of property taxes levied and collected by the unit for ...
• Texas Tax Code Section 311.0123 - Sales Tax Increment
  (a) In this section, "sales tax base" for a reinvestment zone means the amount of municipal sales and use taxes attributable to the zone for ...
• Texas Tax Code Section 311.0125 - Tax Abatement Agreements
  (a) Notwithstanding any provision in this chapter to the contrary, a taxing unit other than a school district may enter into a tax abatement agreement ...
• Texas Tax Code Section 311.013 - Collection And Deposit Of Tax Increments
  (a) Each taxing unit that taxes real property located in a reinvestment zone shall provide for the collection of its taxes in the zone as ...
• Texas Tax Code Section 311.014 - Tax Increment Fund
  (a) In addition to the deposits required by Section 311.013, all revenues from the sale of tax increment bonds or notes, revenues from the sale ...
• Texas Tax Code Section 311.015 - Tax Increment Bonds And Notes
  (a) A municipality creating a reinvestment zone may issue tax increment bonds or notes, the proceeds of which may be used to pay project costs ...
• Texas Tax Code Section 311.016 - Annual Report By Municipality Or County
  (a) On or before the 90th day following the end of the fiscal year of the municipality or county, the governing body of a municipality ...
• Texas Tax Code Section 311.0163 - Annual Report By Comptroller
  (a) Not later than December 31 of each even-numbered year, the comptroller shall submit a report to the legislature and to the governor on reinvestment ...
• Texas Tax Code Section 311.017 - Termination Of Reinvestment Zone
  (a) A reinvestment zone terminates on the earlier of: (1) the termination date designated in the ordinance or order, as applicable, creating the zone or ...
• Texas Tax Code Section 311.018 - Conflicts With Municipal Charter
  To the extent of a conflict between this chapter and a municipal charter, this chapter controls. Added by Acts 1999, 76th Leg., ch. 983, § ...
• Texas Tax Code Section 311.019 - Central Registry
  (a) The comptroller shall maintain a central registry of: (1) reinvestment zones designated under this chapter; (2) project plans and reinvestment zone financing plans adopted ...
• Texas Tax Code Section 311.020 - State Assistance
  (a) On request of the governing body of a municipality or county or of the presiding officer of the governing body, the comptroller may provide ...
• Texas Tax Code Section 312.006 - Expiration Date
  Text of section as amended by Acts 2001, 77th Leg., ch. 1029, § 1 If not continued in effect, this chapter expires September 1, ...
• Texas Tax Code Section 312.006 - Expiration Date
  Text of section amended by Acts 2001, 77th Leg., ch. 1505, § 5 If not continued in effect, this chapter expires September 1, 2005. ...
• Texas Tax Code Section 312.201 - Designation Of Reinvestment Zone
  (a) The governing body of a municipality by ordinance may designate as a reinvestment zone an area, or real or personal property the use of ...
• Texas Tax Code Section 312.2011 - Enterprise Zone
  Designation of an area as an enterprise zone under Chapter 2303, Government Code constitutes designation of the area as a reinvestment zone under this subchapter ...
• Texas Tax Code Section 312.202 - Criteria For Reinvestment Zone
  (a) To be designated as a reinvestment zone under this subchapter, an area must: (1) substantially arrest or impair the sound growth of the municipality ...
• Texas Tax Code Section 312.203 - Expiration Of Reinvestment Zone
  The designation of a reinvestment zone for residential or commercial-industrial tax abatement expires five years after the date of the designation and may be renewed ...
• Texas Tax Code Section 312.204 - Municipal Tax Abatement Agreement
  (a) The governing body of a municipality eligible to enter into tax abatement agreements under Section 312.002 may agree in writing with the owner of ...
• Texas Tax Code Section 312.2041 - Notice Of Tax Abatement Agreement To Other Taxing Units
  (a) Not later than the seventh day before the date on which a municipality enters into an agreement under Section 312.204 or 312.211, the governing ...
• Texas Tax Code Section 312.205 - Specific Terms Of Tax Abatement Agreement
  (a) An agreement made under Section 312.204 or 312.211 must: (1) list the kind, number, and location of all proposed improvements of the property; (2) ...
• Texas Tax Code Section 312.206 - Tax Abatement By Other Taxing Units
  (a) If property taxes on property located in the taxing jurisdiction of a municipality are abated under an agreement made under Section 312.204 or 312. ...
• Texas Tax Code Section 312.207 - Approval By Governing Body
  (a) To be effective, an agreement made under this subchapter must be approved by the affirmative vote of a majority of the members of the ...
• Texas Tax Code Section 312.208 - Modification Or Termination Of Agreement
  (a) At any time before the expiration of an agreement made under this subchapter, the agreement may be modified by the parties to the agreement ...
• Texas Tax Code Section 312.209 - Application Of Nonseverability Provision
  Section 2, Article 5, Chapter 221, Acts of the 69th Legislature, Regular Session, 1985, applies to the provisions of this subchapter that are derived from ...
• Texas Tax Code Section 312.210 - Agreement By Taxing Units Relating To Property In Certain School Districts
  (a) This section applies only to a tax abatement agreement applicable to property located in a reinvestment zone with respect to which a municipality, county, ...
• Texas Tax Code Section 312.211 - Agreement By Municipality Relating To Property Subject To Voluntary Cleanup Agreement
  (a) This section applies only to: (1) real property: (A) that is located in a reinvestment zone; (B) that is not in an improvement project ...
• Texas Tax Code Section 312.401 - Designation Of Reinvestment Zone
  (a) The commissioners court of a county eligible to do so under Section 312.002 by order may designate as a reinvestment zone an area of ...
• Texas Tax Code Section 312.4011 - Enterprise Zone
  Designation of an area as an enterprise zone under Chapter 2303, Government Code constitutes designation of the area as a reinvestment zone under this subchapter ...
• Texas Tax Code Section 312.402 - County Tax Abatement Agreement
  (a) The commissioners court may execute a tax abatement agreement with the owner of taxable real property located in a reinvestment zone designated under this ...
• Texas Tax Code Section 313.007 - Expiration
  Text of section effective until January 1, 2008 Subchapters B, C, and D expire December 31, 2007. Added by Acts 2001, 77th Leg., ch. ...
• Texas Tax Code Section 313.007 - Expiration
  Text of section effective January 1, 2008 Subchapters B, C, and D expire December 31, 2011. Added by Acts 2001, 77th Leg., ch. 1505, ...
• Texas Tax Code Section 313.051 - Applicability
  Text of section effective until January 1, 2008 (a) This subchapter applies only to a school district that has territory in a strategic investment ...
• Texas Tax Code Section 313.051 - Applicability
  Text of section effective January 1, 2008 (a) This subchapter applies only to a school district that has territory in: (1) a strategic investment ...
• Texas Tax Code Section 313.052 - Categorization Of School Districts
  Text of section effective until December 31, 2007 For purposes of determining the required minimum amount of a qualified investment under Section 313.021(2)(A)(iv)(a) and ...
• Texas Tax Code Section 313.053 - Minimum Amounts Of Qualified Investment
  Text of section effective until December 31, 2007 For each category of school district established by Section 313.052, the minimum amount of a qualified ...
• Texas Tax Code Section 313.054 - Limitation On Appraised Value
  Text of section effective until December 31, 2007 (a) For a school district to which this subchapter applies, the amount agreed to by the ...
• Texas Tax Code Section 313.101 - Definition
  Text of sections effective until December 31, 2007 In this subchapter, "qualifying time period" has the meaning assigned by Section 313.021. Added by Acts ...
• Texas Tax Code Section 313.102 - Eligibility For Tax Credit; Amount Of Credit
  Text of section effective until December 31, 2007 (a) In addition to the limitation on the appraised value of the person's qualified property under ...
• Texas Tax Code Section 313.103 - Application
  Text of section effective until December 31, 2007 An application for a tax credit under this subchapter must be made to the governing body ...
• Texas Tax Code Section 313.104 - Action On Application; Grant Of Credit
  Text of section effective until December 31, 2007 Before the 90th day after the date the application for a tax credit is filed, the ...
• Texas Tax Code Section 313.105 - Remedy For Erroneous Credit
  Text of section effective until December 31, 2007 (a) If the comptroller and the governing body of a school district determine that a person ...
• Texas Tax Code Section 313.171 - Saving Provisions
  (a) A limitation on appraised value approved under Subchapter B or C before the expiration of that subchapter continues in effect according to that subchapter ...
• Texas Tax Code Section 320.001 - Saving Provision After Expiration Of Chapter 312
  The expiration of Chapter 312 under Section 312.006 does not affect the validity of a reinvestment zone designated or a tax abatement agreement executed before ...
• Texas Tax Code Section 321.001 - Short Title
  This chapter may be cited as the Municipal Sales and Use Tax Act. Added by Acts 1987, 70th Leg., ch. 191, § 1, eff. Sept. ...
• Texas Tax Code Section 321.002 - Definitions
  (a) In this chapter: (1) "Additional municipal sales and use tax" means only the additional tax authorized by Section 321.101(b). (2) "Municipality" includes any incorporated ...
• Texas Tax Code Section 321.003 - Other Portions Of Tax Applicable
  Subtitles A and B, Title 2, and Chapters 142 and 151 apply to the taxes and to the administration and enforcement of the taxes imposed ...
• Texas Tax Code Section 321.004 - References To Sales Or Use Tax
  A reference to a sales tax or a use tax imposed or authorized by this chapter is a reference to both the taxes imposed under ...
• Texas Tax Code Section 321.101 - Tax Authorized
  (a) A municipality may adopt or repeal a sales and use tax authorized by this chapter, other than the additional municipal sales and use tax, ...
• Texas Tax Code Section 321.102 - Effective Dates: New Tax, Tax Repeal, Boundary Change
  (a) A tax imposed under this chapter or the repeal of a tax abolished under this chapter takes effect on the first day of the ...
• Texas Tax Code Section 321.1025 - Annexation To Certain Regional Transportation Authorities
  (a) A municipality that is wholly or partly located in a county that contains territory within the boundaries of a regional transportation authority created under ...
• Texas Tax Code Section 321.103 - Sales Tax
  (a) In a municipality that has adopted the tax authorized by Section 321.101(a), there is imposed a tax on the receipts from the sale at ...
• Texas Tax Code Section 321.104 - Use Tax
  (a) In a municipality that has adopted the tax authorized by this chapter, there is imposed an excise tax on the use, storage, or other ...
• Texas Tax Code Section 321.105 - Residential Use Of Gas And Electricity
  (a) There are exempted from the taxes imposed by a municipality under this chapter the sale, production, distribution, lease, or rental of, and the use, ...
• Texas Tax Code Section 321.106 - Fire Control District Tax
  (a) Subject to an election held in accordance with Chapter 344, Local Government Code, a municipality in which a fire control, prevention, and emergency medical ...
• Texas Tax Code Section 321.107 - Administration Of Local Sales And Use Taxes Imposed By Other Governmental Entities
  The imposition, computation, administration, enforcement, and collection of any local sales and use tax imposed by any other local governmental entity is governed by this ...
• Texas Tax Code Section 321.201 - Computation Of Sales Taxes
  (a) Each retailer in a municipality that has adopted a tax authorized by this chapter shall add each sales tax imposed by the municipality under ...
• Texas Tax Code Section 321.202 - Method Of Reporting: Retailers Having Sales Below Taxable Amount
  The exclusion provided by Section 151.411 applies to a retailer under this chapter 50 percent of whose receipts from the sales of taxable items comes ...
• Texas Tax Code Section 321.203 - Consummation Of Sale
  (a) A sale of a taxable item occurs within the municipality in which the sale is consummated. A sale is consummated as provided by this ...
• Texas Tax Code Section 321.204 - Computation Of Use Tax
  (a) In each municipality that has adopted the taxes authorized by this chapter, the taxes imposed by Section 321.104(a) and the tax imposed by Subchapter ...
• Texas Tax Code Section 321.205 - Use Tax: Municipality In Which Use Occurs
  (a) In determining the incidence of the use tax authorized by this chapter the name of the municipality adopting the tax is substituted in Subchapter ...
• Texas Tax Code Section 321.206 - Incidence Of Additional Municipal Sales And Use Tax
  For the purpose of determining the proper sales tax under this chapter and the proper excise tax on the use, storage, or other consumption of ...
• Texas Tax Code Section 321.207 - Local Tax Inapplicable When No State Tax; Exceptions
  (a) The sales tax authorized by this chapter does not apply to the sale of a taxable item unless the sales tax imposed by Subchapter ...
• Texas Tax Code Section 321.208 - State Exemptions Applicable
  The exemptions provided by Subchapter H, Chapter 151, apply to the taxes authorized by this chapter, except as provided by Section 151.317(b). Added by Acts ...
• Texas Tax Code Section 321.209 - Transition Exemption: General Purpose Sales And Use Tax
  (a) For a period of three years only after the effective date of the tax authorized by Section 321.101(a) in a municipality, the receipts from ...
• Texas Tax Code Section 321.2091 - Transition Exemption: Additional Municipal Sales And Use Tax
  (a) The receipts from the sale, use, or rental of and the storage, use, or consumption of taxable items in this state are exempt from ...
• Texas Tax Code Section 321.210 - Telecommunications Exemption
  (a) There are exempted from the taxes imposed under this chapter the sales within the municipality of telecommunications services unless the application of the exemption ...
• Texas Tax Code Section 321.301 - Comptroller To Collect And Administer Taxes
  The comptroller shall administer, collect, and enforce any tax imposed by a municipality under this chapter. The taxes imposed under this chapter and the tax ...
• Texas Tax Code Section 321.302 - Comptroller's Reporting Duties
  (a) The comptroller shall make quarterly reports to a municipality that has adopted the taxes authorized by this chapter if the municipality requests the reports. ...
• Texas Tax Code Section 321.3022 - Tax Information
  (a) The comptroller on request shall provide to a municipality that has adopted a tax under this chapter and that has a population of not ...
• Texas Tax Code Section 321.3025 - Disposition Of Amount Erroneously Collected
  (a) If in a territory added to a municipality a retailer erroneously collects an amount as a tax imposed under this chapter before the date ...
• Texas Tax Code Section 321.303 - Sales Tax Permits And Exemption And Resale Certificates
  (a) Each place of business of a retailer must have a permit issued by the comptroller under Subchapter F, Chapter 151. (b) The same sales ...
• Texas Tax Code Section 321.304 - Discounts For Prepayment And Tax Collection
  All discounts allowed a retailer under Chapter 151 for the collection and prepayment of the taxes under that chapter are allowed and applicable to the ...
• Texas Tax Code Section 321.305 - Penalties
  The penalties provided by Chapter 151 for violations of that chapter apply to violations of this chapter. Added by Acts 1987, 70th Leg., ch. 191, ...
• Texas Tax Code Section 321.306 - Comptroller's Rules
  The comptroller may adopt reasonable rules and prescribe forms that are consistent with this chapter for the administration, collection, reporting, and enforcement of this chapter. ...
• Texas Tax Code Section 321.307 - Delinquent Taxes: Limitations
  The limitations for the bringing of a suit for the collection of a tax imposed or a penalty due under this chapter after the tax ...
• Texas Tax Code Section 321.308 - Seizure And Sale Of Property
  If the comptroller lawfully seizes property for the payment of the taxes imposed under Chapter 151 and the property owner is delinquent in the payment ...
• Texas Tax Code Section 321.309 - Suit For Tax Collection
  (a) A municipality acting through its attorney may join as a plaintiff in any suit brought by the attorney general to seek a judgment for ...
• Texas Tax Code Section 321.310 - Disapproval Of Municipal Suit
  (a) The comptroller or the attorney general may disapprove of the institution of a suit by a municipality under Section 321.309(b) if: (1) negotiations between ...
• Texas Tax Code Section 321.311 - Judgments In Municipal Suit
  (a) A judgment in a suit under Section 321.309(b) for or against a taxpayer does not affect a claim against the taxpayer by another municipality ...
• Texas Tax Code Section 321.312 - Retention Of Certain Municipal Sales Taxes
  A municipality that holds a sales and use tax permit issued by the comptroller and that imposes a sales and use tax may retain the ...
• Texas Tax Code Section 321.401 - Calling Of Election
  (a) An election under this chapter is called by the adoption of an ordinance by the governing body of a municipality. (b) The governing body ...
• Texas Tax Code Section 321.402 - Deadlines After Petition
  (a) After the receipt of a petition for an election under this chapter, the governing body of a municipality shall determine the sufficiency of the ...
• Texas Tax Code Section 321.403 - Time Of Election
  (a) An election under this chapter to adopt the tax authorized under Section 321.101(a) must be held on the first succeeding uniform election date for ...
• Texas Tax Code Section 321.404 - Ballot Wording
  (a) In an election to adopt the tax, the ballot shall be printed to provide for voting for or against the applicable proposition: "A one ...
• Texas Tax Code Section 321.405 - Official Results Of Election
  (a) Within 10 days after an election in which the voters approve of the adoption or abolition of a tax authorized by this chapter, the ...
• Texas Tax Code Section 321.406 - Frequency Of Election
  An election under this chapter in a municipality may not be held earlier than one year after the date of any previous election under this ...
• Texas Tax Code Section 321.407 - Election Contest: Notice
  (a) If an election held under this chapter is contested, the contestant shall send to the comptroller by United States certified or registered mail within ...
• Texas Tax Code Section 321.408 - Election Contest: Delayed Effective Date
  (a) When the comptroller receives a notice of contest of an election under this chapter, the effective date of the tax or the abolition of ...
• Texas Tax Code Section 321.409 - Combined Municipal Sales Tax Ballot Propositions
  (a) Notwithstanding any provisions of this code or other state law, a municipality may by a combined ballot proposition lower or repeal any dedicated or ...
• Texas Tax Code Section 321.501 - Trust Account
  (a) The comptroller shall deposit the taxes collected by the comptroller under this chapter in trust in the separate suspense account of the municipality from ...
• Texas Tax Code Section 321.502 - Distribution Of Trust Funds
  At least twice during each state fiscal year and at other times as often as feasible, the comptroller shall send to the municipal treasurer or ...
• Texas Tax Code Section 321.503 - State's Share
  Before sending any money to a municipality under this subchapter the comptroller shall deduct two percent of the amount of the taxes collected within the ...
• Texas Tax Code Section 321.504 - Amounts Retained In Trust Account
  (a) The comptroller may retain in the suspense account of a municipality a portion of the municipality's share of the tax collected for the municipality ...
• Texas Tax Code Section 321.505 - Interest On Trust Account
  Interest earned on all deposits made with the comptroller under Section 321.501, including interest earned from retained suspense accounts, shall be credited to the general ...
• Texas Tax Code Section 321.506 - Use Of Tax Revenue By Municipality
  Except as provided by Section 321.507, the money received by a municipality under this chapter is for the use and benefit of the municipality and ...
• Texas Tax Code Section 321.507 - Use Of Additional Municipal Sales And Use Tax
  (a) In each year in which a municipality imposes an additional municipal sales and use tax, if the revenue from the collection of the additional ...
• Texas Tax Code Section 321.508 - Pledge Of Tax Revenue
  (a) A municipality may call and hold an election on the issue of authorizing the municipality to pledge a percentage of the sales and use ...
• Texas Tax Code Section 321.509 - Tax Powers Of Municipality Not Limited
  This chapter does not abolish or limit the tax powers of a municipality. Added by Acts 1987, 70th Leg., ch. 191, § 1, eff. Sept. ...
• Texas Tax Code Section 322.001 - Application Of Chapter
  (a) This chapter applies to the imposition, assessment, collection, administration, and enforcement of a sales and use tax imposed under Chapter 451, 452, 453, or ...
• Texas Tax Code Section 322.002 - Definitions
  In this chapter: (1) "Taxing entity" means a rapid transit authority, a regional transit authority, including a subregional transportation authority, or a municipal mass transit ...
• Texas Tax Code Section 322.101 - Sales Tax
  There is imposed in a taxing entity a sales tax at the rate authorized and set as provided by the law authorizing the creation of ...
• Texas Tax Code Section 322.102 - Use Tax
  In a taxing entity, there is imposed an excise tax on the use, storage, and other consumption within the entity area of taxable items purchased, ...
• Texas Tax Code Section 322.103 - Computation Of Sales Taxes
  (a) Each retailer in an entity area shall add the sales tax imposed under this chapter, the sales taxes imposed under Chapter 151, and, if ...
• Texas Tax Code Section 322.104 - Computation Of Use Tax
  (a) In each taxing entity the tax imposed by Subchapter D, Chapter 151, the tax imposed under Section 321.104(a), if applicable, and the tax imposed ...
• Texas Tax Code Section 322.105 - Use Tax: Where Use Occurs
  (a) In determining the incidence of the use tax of a taxing entity, the name of the taxing entity is substituted in Subchapter D, Chapter ...
• Texas Tax Code Section 322.106 - Tax Inapplicable When No State Tax; Exceptions
  (a) The sales tax of a taxing entity does not apply to the sale of a taxable item unless the sales tax imposed under Subchapter ...
• Texas Tax Code Section 322.107 - Exemption: Sales Tax On Items Leaving Entity
  There are exempted from the sales tax of a taxing entity the receipts of the sale of a taxable item that, under a sales contract, ...
• Texas Tax Code Section 322.108 - Certain Provisions Of Municipal Sales And Use Tax Applicable
  (a) Except as provided by Subsection (b), the following apply to the taxes imposed by this chapter in the same manner as applicable to a ...
• Texas Tax Code Section 322.109 - Telecommunications Exemption
  (a) There are exempted from the taxes imposed by a taxing entity under this chapter the sales within the entity area of telecommunications services unless ...
• Texas Tax Code Section 322.110 - Transition Exemption In Certain Taxing Entities
  (a) The receipts from the sale, use, or rental of and the storage, use, or consumption of taxable items in this state are exempt from ...
• Texas Tax Code Section 322.201 - Comptroller To Collect And Administer Taxes
  (a) The comptroller shall administer, collect, and enforce the sales and use tax of a taxing entity. (b) The sales and use taxes imposed under ...
• Texas Tax Code Section 322.202 - Comptroller's Reporting Duties
  (a) The comptroller shall report to a taxing entity on the entity's sales and use taxes by making substantially the same reports that are required ...
• Texas Tax Code Section 322.203 - Comptroller's Rules
  The comptroller may adopt reasonable rules and prescribe forms that are consistent with this chapter for the administration, collection, and enforcement of this chapter and ...
• Texas Tax Code Section 322.204 - Delinquent Taxes: Limitations
  The limitations for the bringing of a suit for the collection of a sales and use tax imposed by a taxing entity or a penalty ...
• Texas Tax Code Section 322.205 - Seizure And Sale Of Property
  (a) If the comptroller lawfully seizes property for the payment of the taxes imposed under Chapter 151 and the property owner is delinquent in the ...
• Texas Tax Code Section 322.206 - Suits For Tax Collection
  (a) A taxing entity acting through its attorney may join as a plaintiff in any suit brought by the attorney general to seek a judgment ...
• Texas Tax Code Section 322.207 - Disapproval Of Suit
  (a) The comptroller or the attorney general may disapprove of the institution of a suit by a taxing entity under Section 322.206(b) if: (1) negotiations ...
• Texas Tax Code Section 322.208 - Judgments In Suit
  (a) A judgment in a suit under Section 322.206(b) for or against a taxpayer does not affect a claim against the taxpayer by a municipality ...
• Texas Tax Code Section 322.301 - Collections Held By Comptroller
  The comptroller shall deposit, hold, account for, and transmit sales and use taxes collected under this chapter for each taxing entity in the same manner ...
• Texas Tax Code Section 322.302 - Distribution Of Trust Funds
  At least quarterly during each state fiscal year and as often as feasible, the comptroller shall send to the person at each taxing entity who ...
• Texas Tax Code Section 322.303 - State's Share
  Before sending any money to a taxing entity under this subchapter, the comptroller shall deduct two percent of the amount of the taxes collected within ...
• Texas Tax Code Section 322.304 - Amounts Retained In Trust Account
  (a) The comptroller may retain in the suspense account of a taxing entity a portion of the entity's share of the tax collected for the ...
• Texas Tax Code Section 322.305 - Interest On Trust Accounts
  Interest earned on all deposits made with the comptroller under this chapter, including interest earned on retained accounts, shall be credited to the general revenue ...
• Texas Tax Code Section 322.306 - Retention Of Certain Special Purpose District Sales Taxes
  A taxing entity that holds a sales and use tax permit issued by the comptroller and that imposes a sales and use tax may retain ...
• Texas Tax Code Section 323.001 - Short Title
  This chapter may be cited as the County Sales and Use Tax Act. Added by Acts 1987, 70th Leg., ch. 191, § 1, eff. Sept. ...
• Texas Tax Code Section 323.002 - Definitions
  The words used in this chapter and defined by Chapters 151 and 321 have the meanings assigned by Chapters 151 and 321. Added by Acts ...
• Texas Tax Code Section 323.003 - Other Portions Of Tax Applicable
  Subtitles A and B, Title 2, and Chapters 142 and 151 apply to the taxes and to the administration and enforcement of the taxes imposed ...
• Texas Tax Code Section 323.101 - Tax Authorized
  (a) A qualified county may adopt or repeal the county sales and use tax authorized by this chapter at an election in which a majority ...
• Texas Tax Code Section 323.102 - Effective Dates: New Tax, Tax Repeal
  (a) Except as provided by Subsection (c), a tax imposed under this chapter takes effect on the October 1st after the expiration of the first ...
• Texas Tax Code Section 323.103 - Sales Tax
  In a county that has adopted the tax authorized by this chapter, there is imposed a tax on the receipts from the sale at retail ...
• Texas Tax Code Section 323.104 - Use Tax
  In a county that has adopted the tax authorized by this chapter, there is imposed an excise tax on the use, storage, or other consumption ...
• Texas Tax Code Section 323.105 - Crime Control District Tax
  (a) Subject to an election held in accordance with the Crime Control and Prevention District Act, a county in which a crime control and prevention ...
• Texas Tax Code Section 323.201 - Computation Of Sales Taxes
  (a) Each retailer in a county that has adopted the tax authorized by this chapter shall add the sales tax imposed by this chapter and ...
• Texas Tax Code Section 323.202 - Method Of Reporting: Retailers Having Sales Below Taxable Amount
  The exclusion provided by Section 151.411 applies to a retailer under this chapter 50 percent of whose receipts from the sales of taxable items comes ...
• Texas Tax Code Section 323.203 - Consummation Of Sale
  (a) A sale of a taxable item occurs within the county in which the sale is consummated. A sale is consummated as provided by this ...
• Texas Tax Code Section 323.204 - Computation Of Use Tax
  In each county that has adopted the taxes authorized by this chapter, the tax imposed by Section 323.104, by other applicable local taxes, and by ...
• Texas Tax Code Section 323.205 - Use Tax: County In Which Use Occurs
  (a) In determining the incidence of the use tax authorized by this chapter, the name of the county adopting the tax is substituted in Subchapter ...
• Texas Tax Code Section 323.206 - County Tax Inapplicable When No State Tax; Exceptions
  (a) The sales tax authorized by this chapter does not apply to the sale of a taxable item unless the sales tax imposed by Subchapter ...
• Texas Tax Code Section 323.207 - State Exemptions Applicable
  The exemptions provided by Subchapter H, Chapter 151, apply to the taxes authorized by this chapter, except as provided by Section 151.317(b). Added by Acts ...
• Texas Tax Code Section 323.208 - Telecommunications Exemption
  (a) There are exempted from the taxes imposed under this chapter the sale within the county of telecommunications services unless the application of the exemption ...
• Texas Tax Code Section 323.209 - Transition Exemption
  (a) The receipts from the sale, use, or rental of and the storage, use, or consumption of taxable items in this state are exempt from ...
• Texas Tax Code Section 323.301 - Comptroller To Collect And Administer Taxes
  The comptroller shall administer, collect, and enforce any tax imposed by a county under this chapter. The tax imposed under this chapter and the tax ...
• Texas Tax Code Section 323.302 - Comptroller's Reporting Duties
  (a) The comptroller shall make quarterly reports to a county that has adopted the taxes authorized by this chapter if the county requests the reports. ...
• Texas Tax Code Section 323.303 - Sales Tax Permits And Exemption And Resale Certificates
  (a) Each place of business of a retailer must have a permit issued by the comptroller under Subchapter F, Chapter 151. (b) The same sales ...
• Texas Tax Code Section 323.304 - Discounts For Prepayment And Tax Collection
  All discounts allowed a retailer under Chapter 151 for the collection and prepayment of the taxes under that chapter are allowed and applicable to the ...
• Texas Tax Code Section 323.305 - Penalties
  The penalties provided by Chapter 151 for violations of that chapter apply to violations of this chapter. Added by Acts 1987, 70th Leg., ch. 191, ...
• Texas Tax Code Section 323.306 - Comptroller's Rules
  The comptroller may adopt reasonable rules and prescribe forms that are consistent with this chapter for the administration, collection, reporting, and enforcement of this chapter. ...
• Texas Tax Code Section 323.307 - Delinquent Taxes: Limitations
  The limitations for the bringing of a suit for the collection of a tax imposed or a penalty due under this chapter after the tax ...
• Texas Tax Code Section 323.308 - Seizure And Sale Of Property
  If the comptroller lawfully seizes property for the payment of the taxes imposed under Chapter 151 and the property owner is delinquent in the payment ...
• Texas Tax Code Section 323.309 - Suit For Tax Collection
  (a) A county acting through its attorney may join as a plaintiff in any suit brought by the attorney general to seek a judgment for ...
• Texas Tax Code Section 323.310 - Disapproval Of County Suit
  (a) The comptroller or the attorney general may disapprove of the institution of a suit by a county under Section 323.309(b) if: (1) negotiations between ...
• Texas Tax Code Section 323.311 - Judgments In County Suit
  (a) A judgment in a suit under Section 323.309(b) for or against a taxpayer does not affect a claim against the taxpayer by another county, ...
• Texas Tax Code Section 323.312 - Retention Of Certain County Sales Taxes
  A county that holds a sales and use tax permit issued by the comptroller and that imposes a sales and use tax may retain the ...
• Texas Tax Code Section 323.401 - Calling Of Election
  (a) An election under this chapter is called by the adoption of an order by the commissioners court of a county. (b) The commissioners court ...
• Texas Tax Code Section 323.402 - Deadlines After Petition
  (a) After the receipt of a petition for an election under this chapter, the commissioners court shall determine the sufficiency of the petition within 30 ...
• Texas Tax Code Section 323.403 - Time Of Election
  An election under this chapter must be held on the next uniform election day not less than 30 days after the day on which the ...
• Texas Tax Code Section 323.404 - Ballot Wording
  (a) Except as provided by Subsection (b), in an election to adopt the tax, the ballot shall be printed to provide for voting for or ...
• Texas Tax Code Section 323.405 - Official Results Of Election
  (a) Within 10 days after an election in which the voters of a county approve of the adoption or abolition of the tax authorized by ...
• Texas Tax Code Section 323.406 - Frequency Of Election
  An election under this chapter in a county may not be held earlier than one year after the date of any previous election under this ...
• Texas Tax Code Section 323.407 - Election Contest: Notice
  (a) If an election held under this chapter is contested, the contestant shall send to the comptroller by United States certified or registered mail within ...
• Texas Tax Code Section 323.408 - Election Contest: Delayed Effective Date
  (a) When the comptroller receives a notice of contest of an election under this chapter, the effective date of the tax or the abolition of ...
• Texas Tax Code Section 323.501 - Trust Account
  (a) The comptroller shall deposit the taxes collected by the comptroller under this chapter in trust in the separate suspense account of the county from ...
• Texas Tax Code Section 323.502 - Distribution Of Trust Funds
  At least twice during each state fiscal year and at other times as often as feasible, the comptroller shall send to the county treasurer payable ...
• Texas Tax Code Section 323.503 - State's Share
  Before sending any money to a county under this subchapter the comptroller shall deduct two percent of the amount of the taxes collected within the ...
• Texas Tax Code Section 323.504 - Amounts Retained In Trust Account
  (a) The comptroller may retain in the suspense account of a county a portion of the county's share of the tax collected for the county ...
• Texas Tax Code Section 323.5041 - Interest On Tax Revenue
  Interest earned on all deposits made with the comptroller under this chapter, including interest earned from the suspense accounts retained under Section 323.504, shall be ...
• Texas Tax Code Section 323.505 - Use Of Tax Revenue
  (a) The money received by a county under this chapter is for the use and benefit of the county and shall be used for the ...
• Texas Tax Code Section 324.001 - County Sales And Use Tax Act Applicable
  Except to the extent that a provision of this chapter applies, Chapter 323 applies to the tax authorized by this chapter in the same manner ...
• Texas Tax Code Section 324.021 - Tax Authorized
  (a) A county having a population of 50,000 or less may adopt, increase, decrease, or abolish the sales and use tax authorized by this chapter ...
• Texas Tax Code Section 324.022 - Tax Rate
  (a) The tax authorized by this chapter may be imposed at the rate of one-half, five-eighths, three-fourths, seven-eighths, or one percent. (b) The rate may ...
• Texas Tax Code Section 324.023 - Sales And Use Tax Effective Date
  (a) The adoption, increase, decrease, or abolition of the tax takes effect on the first day of the first calendar quarter occurring after the expiration ...
• Texas Tax Code Section 324.061 - Election Procedure
  (a) An election to adopt, increase, decrease, or abolish the tax authorized by this chapter is called by the adoption of an order by the ...
• Texas Tax Code Section 324.081 - Use Of Tax Revenue
  Revenue from the tax imposed under this chapter may be used only to provide health services in the county. The county imposing the tax may ...
• Texas Tax Code Section 325.001 - County Sales And Use Tax Act Applicable
  Except to the extent that a provision of this chapter applies, Chapter 323 applies to the tax authorized by this chapter in the same manner ...
• Texas Tax Code Section 325.021 - Tax Authorized
  (a) A county having a population of 48,000 or less that borders the Rio Grande containing a municipality with a population of more than 22,000 ...
• Texas Tax Code Section 325.022 - Tax Rate
  The rate of the tax authorized by this chapter is one-half percent. Added by Acts 1995, 74th Leg., ch. 39, § 1, eff. May 5, ...
• Texas Tax Code Section 325.023 - Sales And Use Tax Effective Date
  (a) The adoption or abolition of the tax takes effect on the first day of the first calendar quarter occurring after the expiration of the ...
• Texas Tax Code Section 325.061 - Election Procedure
  (a) An election to adopt or abolish the tax authorized by this chapter is called by the adoption of an order by the commissioners court ...
• Texas Tax Code Section 325.081 - Use Of Tax Revenue
  Revenue from the tax imposed under this chapter may be used only to build, operate, or maintain a landfill and a criminal detention center in ...
• Texas Tax Code Section 327.001 - Definition
  In this chapter, "municipal street" means the entire width of a way held by a municipality in fee or by easement or dedication that has ...
• Texas Tax Code Section 327.002 - Municipal Sales And Use Tax Act Applicable
  Except to the extent that a provision of this chapter applies, Chapter 321 applies to the tax authorized by this chapter in the same manner ...
• Texas Tax Code Section 327.003 - Tax Authorized
  (a) A municipality may adopt the sales and use tax authorized by this chapter at an election held in the municipality. (b) A municipality may ...
• Texas Tax Code Section 327.004 - Tax Rate
  The tax authorized by this chapter may be imposed at the rate of one-eighth of one percent or one-fourth of one percent. Added by Acts ...
• Texas Tax Code Section 327.005 - Sales And Use Tax Effective Date
  (a) The adoption of the tax or the change in the rate of the tax takes effect on the first day of the first calendar ...
• Texas Tax Code Section 327.006 - Election Procedure
  (a) An election to adopt the tax authorized by this chapter is called by the adoption of an ordinance by the governing body of the ...
• Texas Tax Code Section 327.0065 - Rate Change
  (a) A municipality that has adopted a sales and use tax under this chapter at a rate of one-fourth of one percent may by ordinance ...
• Texas Tax Code Section 327.007 - Reauthorization Of Tax
  (a) Unless imposition of the sales and use tax authorized by this chapter is reauthorized as provided by this section, the tax expires on: (1) ...
• Texas Tax Code Section 327.008 - Use Of Tax Revenue
  Revenue from the tax imposed under this chapter may be used only to maintain and repair municipal streets existing on the date of the election ...
• Texas Tax Code Section 351.001 - Definitions
  In this chapter: (1) "Municipality" includes any incorporated city, town, or village. (2) "Convention center facilities" or "convention center complex" means facilities that are primarily ...
• Texas Tax Code Section 351.002 - Tax Authorized
  (a) A municipality by ordinance may impose a tax on a person who, under a lease, concession, permit, right of access, license, contract, or agreement, ...
• Texas Tax Code Section 351.0025 - Extraterritorial Jurisdiction
  (a) A municipality with a population of less than 35,000 by ordinance may impose the tax authorized under Section 351.002 in the municipality's extraterritorial jurisdiction. ...
• Texas Tax Code Section 351.003 - Tax Rates
  (a) Except as provided by this section, the tax authorized by this chapter may be imposed at any rate not to exceed seven percent of ...
• Texas Tax Code Section 351.004 - Tax Collection
  (a) The municipal attorney or other attorney acting for the municipality may bring suit against a person who is required to collect the tax imposed ...
• Texas Tax Code Section 351.0041 - Collection Procedures On Purchase Of Hotel
  (a) If a person who is liable for the payment of a tax under this chapter is the owner of a hotel and sells the ...
• Texas Tax Code Section 351.005 - Reimbursement For Tax Collection Expenses
  (a) A municipality may permit a person who is required to collect and pay over to the municipality the tax authorized by this chapter not ...
• Texas Tax Code Section 351.006 - Exemption
  (a) A United States governmental entity described in Section 156.103(a) is exempt from the payment of tax authorized by this chapter. (b) A state governmental ...
• Texas Tax Code Section 351.007 - Preexisting Contracts
  If a municipality increases the rate of the tax authorized by this chapter, the increased tax rate does not apply to the tax imposed on ...
• Texas Tax Code Section 351.101 - Use Of Tax Revenue
  (a) Revenue from the municipal hotel occupancy tax may be used only to promote tourism and the convention and hotel industry, and that use is ...
• Texas Tax Code Section 351.102 - Pledge For Bonds
  (a) Subject to the limitations provided by this subchapter, a municipality may pledge the revenue derived from the tax imposed under this chapter for the ...
• Texas Tax Code Section 351.103 - Allocation Of Revenue: General Rule
  (a) At least 50 percent of the hotel occupancy tax revenue collected by a municipality with a population of 200,000 or greater must be allocated ...
• Texas Tax Code Section 351.1035 - Allocation Of Revenue: Certain Municipalities In Border Counties
  (a) This section applies only to a municipality that is the largest municipality in a county described by Section 352.002(a)(14). (b) At least 50 percent ...
• Texas Tax Code Section 351.104 - Allocation Of Revenue: Certain Municipalities Bordering Bays
  (a) This section applies only to a home-rule municipality that borders a bay, that has a population of less than 80,000, and that is not ...
• Texas Tax Code Section 351.105 - Allocation Of Revenue: Eligible Coastal Municipalities
  (a) An eligible coastal municipality that levies and collects an occupancy tax authorized by this chapter at a rate of seven percent shall pledge a ...
• Texas Tax Code Section 351.1055 - Allocation Of Revenue: Certain Municipalities
  (a) In this section: (1) "Clean and maintain" has the meaning assigned by Section 61.063, Natural Resources Code. (2) "Public beach" has the meaning assigned ...
• Texas Tax Code Section 351.106 - Allocation Of Revenue: Populous Municipalities With Council-Manager Government
  (a) A municipality that has a population of 1.18 million or more and that has adopted a council-manager form of government shall use the amount ...
• Texas Tax Code Section 351.1065 - Allocation Of Revenue: Eligible Central Municipality
  (a) An eligible central municipality shall use the amount of revenue from the tax that is derived from the application of the tax at a ...
• Texas Tax Code Section 351.107 - Allocation Of Revenue; Certain Large Coastal Municipalities
  (a) This section applies only to a municipality that borders on the Gulf of Mexico and has a population of more than 250,000. (b) A ...
• Texas Tax Code Section 351.1076 - Allocation Of Revenue: Certain Municipalities
  (a) A municipality that spends municipal hotel occupancy tax revenue for the enhancement and upgrading of existing sports facilities or fields as authorized by Section ...
• Texas Tax Code Section 351.108 - Records
  (a) A municipality shall maintain a record that accurately identifies the receipt and expenditure of all revenue derived from the tax imposed under this chapter. ...
• Texas Tax Code Section 352.001 - Definitions
  In this chapter: (1) "Hotel" has the meaning assigned by Section 156.001(1). (2) "Convention center facilities" or "convention center complex" means civic centers, civic center ...
• Texas Tax Code Section 352.002 - Tax Authorized
  (a) The commissioners courts of the following counties by the adoption of an order or resolution may impose a tax on a person who, under ...
• Texas Tax Code Section 352.003 - Tax Rates
  (a) Except as provided by this section the tax authorized by this chapter may be imposed at any rate not to exceed seven percent of ...
• Texas Tax Code Section 352.0031 - Preexisting Contracts
  If a county increases the rate of the tax authorized by this chapter, the increased tax rate does not apply to the tax imposed on ...
• Texas Tax Code Section 352.004 - Tax Collection; Penalty
  (a) The owner or operator of a hotel shall report and send the taxes collected under this chapter to the county as provided by the ...
• Texas Tax Code Section 352.0041 - Collection Procedures On Purchase Of Hotel
  (a) If a person who is liable for the payment of a tax under this chapter is the owner of a hotel and sells the ...
• Texas Tax Code Section 352.005 - Reimbursement For Tax Collection Expenses
  A county may permit a person who is required to collect and pay over to the county the tax authorized by this chapter not more ...
• Texas Tax Code Section 352.007 - Exemption
  (a) A United States governmental entity described in Section 156.103(a) is exempt from the payment of tax authorized by this chapter. (b) A state governmental ...
• Texas Tax Code Section 352.101 - Use Of Revenue In Populous Counties
  (a) The revenue from a tax imposed under this chapter by a county having a population of more than 3.3 million may be used only ...
• Texas Tax Code Section 352.1015 - Use Of Revenue: General Provisions
  (a) The commissioners court of a county by contract may delegate to a person, including another governmental entity or a private organization, the management or ...
• Texas Tax Code Section 352.102 - Use Of Revenue: Counties Bordering Mexico
  (a) Except as provided by Subsection (b), the revenue from a tax imposed under this chapter by a county that borders the Republic of Mexico ...
• Texas Tax Code Section 352.103 - Use Of Revenue: Counties With No Municipality
  The revenue from a tax imposed under this chapter by a county that has no municipality may be used only for: (1) the purposes provided ...
• Texas Tax Code Section 352.1031 - General Limitations On Use Of Revenue
  (a) Except as otherwise explicitly provided, revenue derived from the tax authorized by this chapter may be used only for the purposes stated in Section ...
• Texas Tax Code Section 352.1032 - Use Of Revenue: Counties Bordering Edwards Aquifer Authority
  The revenue from a tax imposed under this chapter by a county authorized to impose the tax by Section 352.002(a)(5) may be used only for: ...
• Texas Tax Code Section 352.1033 - Use Of Revenue; Counties Bordering The Gulf Of Mexico
  (a) The revenue from a tax imposed under this chapter by a county that borders the Gulf of Mexico authorized to impose the tax by ...
• Texas Tax Code Section 352.104 - Pledge For Bonds
  A county may pledge the revenue derived from the tax imposed under this chapter for the payment of bonds that are issued by the county ...
• Texas Tax Code Section 352.105 - Allocation Of Revenue: Counties Of More Than 3.3 Million
  In each county fiscal year, a county with a population of more than 3.3 million that levies a tax under this chapter must spend for ...
• Texas Tax Code Section 352.106 - Use Of Revenue; Certain Counties Bordering Mexico
  The revenue from a tax imposed under this chapter by a county authorized to impose the tax by Section 352.002(a)(11) may be used for the ...
• Texas Tax Code Section 352.107 - Hotel Tax Authorized For County Development Districts
  Notwithstanding any other provision of this chapter to the contrary, a commissioners court of a county with a population of less than 600,000 may impose ...
• Texas Tax Code Section 352.108 - Use Of Revenue; Certain Counties That Border Mexico And Contain A National Recreation Area
  A county authorized to impose a tax under this chapter by Section 352.002(a)(12) may use the revenue from the tax only as follows: (1) 75 ...

Last modified: August 11, 2007