Texas Tax Code Title 2, Chapter 111 - Collection Procedures

SUBCHAPTER A COLLECTION DUTIES AND POWERS

• Texas 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 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 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 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 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 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 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 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 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 Section 111.0041 - Records; Burden To Produce And Substantiate Claims
  (a) Except as provided by Subsection (b), a taxpayer who is required by this title to keep records shall keep those records open to inspection...
• Texas Section 111.0042 - Sampling In Auditing; Projecting Assessments
  (a) Repealed by Acts 1983, 68th Leg., p. 982, ch. 234, Sec. 1, eff. May 25, 1983. (b) Sampling auditing methods are appropriate if: (1)...
• Texas 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 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...
• Texas 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 Section 111.00452 - Employment Of Investigators
  (a) In addition to the authority granted by Section 111.0045, an investigator employed under that section may investigate: (1) any criminal offense under this code;...
• Texas Section 111.00455 - Contested Cases Conducted By State Office Of Administrative Hearings
  (a) The State Office of Administrative Hearings shall conduct any contested case hearing as provided by Section 2003.101, Government Code, in relation to the collection,...
• Texas Section 111.00457 - Information Relating To Other Permit Or License Requirements
  (a) The comptroller shall include the following statement on each application for a permit or license issued by the comptroller: WARNING. You may be required...
• Texas 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 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 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 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 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 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 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 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 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 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 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 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 Section 111.0102 - Suit Challenging Collection Action
  Venue for and jurisdiction of a suit that challenges or is for the purpose of avoiding a comptroller collection action or state tax lien in...
• Texas 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 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 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 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 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 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 Section 111.017 - Seizure And Sale Of Property
  (a) Before the expiration of three years after a person becomes delinquent in the payment of any amount under this title, the comptroller may seize...
• Texas 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 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 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 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 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 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...

SUBCHAPTER B TAX REPORTS AND PAYMENTS

• Texas 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 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 Section 111.0511 - Restricted Or Conditional Payments To Comptroller Prohibited
  (a) In this section, "taxes" includes the tax and any penalties and interest relating to a tax liability. (b) Unless the restriction or condition is...
• Texas 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 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 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 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 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 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 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 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 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 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 Section 111.0611 - Personal Liability For Fraudulent Tax Evasion
  (a) An officer, manager, or director of a corporation, association, or limited liability company, a partner of a general partnership, or a managing general partner...
• Texas 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 Section 111.0625 - Electronic Transfer Of Certain Payments
  (a) Except as provided by Subsections (b) and (c), the comptroller by rule shall require a taxpayer who paid $100,000 or more during the preceding...
• Texas Section 111.0626 - Electronic Filing Of Certain Reports
  (a) The comptroller by rule shall require electronic filing of: (1) a report required under Chapter 151, 201, or 202, or an international fuel tax...
• Texas 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...

SUBCHAPTER C SETTLEMENTS, REFUNDS, AND CREDITS

• Texas 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 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 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 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 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 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 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 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 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 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...

SUBCHAPTER D LIMITATIONS

• Texas 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 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 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 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 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 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 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 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)...

SUBCHAPTER E ASSIGNMENT OF TAX CLAIMS

• Texas 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 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 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 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 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...

SUBCHAPTER G ADVANCED TECHNOLOGY EQUIPMENT

• Texas 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 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 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 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...

Last modified: September 28, 2016