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Texas Tax Code
Texas Tax Code
2,546 sections · Texas
- § 1 — 1
- § 1.01 — SHORT TITLE. This title may be cited as the
- § 1.02 — APPLICABILITY OF TITLE. This title applies to a
- § 1.03 — CONSTRUCTION OF TITLE. The Code Construction Act
- § 1.04[1/2] — DEFINITIONS. In this title:
- § 1.04[2/2] — DEFINITIONS. In this title:
- § 1.045 — REFERENCE TO CERTAIN TERMS IN LAW. Unless the
- § 1.05 — CITY FISCAL YEAR. The governing body of a home-rule
- § 1.06 — EFFECT OF WEEKEND OR HOLIDAY. If the last day for
- § 1.07 — DELIVERY OF NOTICE. (a) An official or agency
- § 23.46 — (c) or (f), 23.54(e), 23.541(c), 23.55(e), 23.551(a), 23.57(d),
- § 23.76 — (e), 23.79(d), or 23.85(d) must be sent by certified mail.
- § 1.071 — DELIVERY OF REFUND. (a) A collector or taxing
- § 1.08 — TIMELINESS OF ACTION BY MAIL OR COMMON OR CONTRACT
- § 1.085 — ELECTRONIC DELIVERY OF COMMUNICATION. (a) In this
- § 1.111 — (f) to a tax official is timely if the communication is:
- § 2054.060 — , Government Code, and that section applies to the electronic
- § 1.09 — AVAILABILITY OF FORMS. When a property owner is
- § 1.10 — ROLLS IN ELECTRONIC DATA-PROCESSING RECORDS. The
- § 1.11 — COMMUNICATIONS TO FIDUCIARY. (a) On the written
- § 1.111[1/2] — REPRESENTATION OF PROPERTY OWNER. (a) A property
- § 1.111[2/2] — REPRESENTATION OF PROPERTY OWNER. (a) A property
- § 1.12 — MEDIAN LEVEL OF APPRAISAL. (a) For purposes of
- § 1.15 — APPRAISERS FOR TAXING UNITS PROHIBITED. A taxing
- § 5.01 — (a)(50) eff. Sept. 1, 1987.
- § 5 — 5
- § 5.03 — POWERS AND DUTIES GENERALLY. (a) The comptroller
- § 5.04 — TRAINING AND EDUCATION OF APPRAISERS. (a) The
- § 5.041[1/2] — TRAINING OF APPRAISAL REVIEW BOARD MEMBERS. (a)
- § 5.041[2/2] — TRAINING OF APPRAISAL REVIEW BOARD MEMBERS. (a)
- § 6.052 — 6.052
- § 5.042 — REQUIRED TRAINING FOR CHIEF APPRAISERS. (a)
- § 5.043 — TRAINING OF ARBITRATORS. (a) This section applies
- § 5.05 — APPRAISAL MANUALS AND OTHER MATERIALS. (a) The
- § 5.06 — TAXPAYER ASSISTANCE PAMPHLET. The comptroller shall
- § 5.061 — EXPLANATION OF INFORMATION RELATED TO HEIR
- § 5.07[1/2] — PROPERTY TAX FORMS AND RECORDS SYSTEMS. (a) The
- § 5.07[2/2] — PROPERTY TAX FORMS AND RECORDS SYSTEMS. (a) The
- § 5.08 — PROFESSIONAL AND TECHNICAL ASSISTANCE. (a) The
- § 5.09 — BIENNIAL REPORTS. (a) The comptroller shall
- § 5.091 — STATEWIDE LIST OF TAX RATES. (a) Each year the
- § 5.10 — RATIO STUDIES. (a) At least once every two years,
- § 5.102[1/2] — REVIEW OF APPRAISAL DISTRICTS. (a) At least once
- § 5.102[2/2] — REVIEW OF APPRAISAL DISTRICTS. (a) At least once
- § 5.103 — APPRAISAL REVIEW BOARD OVERSIGHT. (a) The
- § 41.66 — (h);
- § 5.104[1/2] — APPRAISAL REVIEW BOARD SURVEY; REPORT. (a) The
- § 5.104[2/2] — APPRAISAL REVIEW BOARD SURVEY; REPORT. (a) The
- § 5.12 — PERFORMANCE AUDIT OF APPRAISAL DISTRICT. (a) The
- § 0.15 — ; and
- § 5.13[1/2] — ADMINISTRATION OF PERFORMANCE AUDITS. (a) The
- § 5.13[2/2] — ADMINISTRATION OF PERFORMANCE AUDITS. (a) The
- § 5.14 — PUBLIC ACCESS, INFORMATION, AND COMPLAINTS. (a)
- § 5.16 — ADMINISTRATIVE PROVISIONS. (a) The comptroller may
- § 6.01 — APPRAISAL DISTRICTS ESTABLISHED. (a) An appraisal
- § 6.02 — DISTRICT BOUNDARIES. (a) The appraisal district's
- § 6.03[1/4] — BOARD OF DIRECTORS IN LESS POPULOUS COUNTIES. (a)
- § 6.03[2/4] — BOARD OF DIRECTORS IN LESS POPULOUS COUNTIES. (a)
- § 6.03[3/4] — BOARD OF DIRECTORS IN LESS POPULOUS COUNTIES. (a)
- § 6.03[4/4] — BOARD OF DIRECTORS IN LESS POPULOUS COUNTIES. (a)
- § 6.0301 — BOARD OF DIRECTORS IN POPULOUS COUNTIES. (a)
- § 6.03 — may nominate by resolution adopted by its governing body a
- § 6.031 — CHANGES IN BOARD MEMBERSHIP OR SELECTION. (a) The
- § 6.032 — BALLOT PROCEDURES FOR ELECTED DIRECTORS; FILING FEE
- § 6.033[1/2] — RECALL OF APPOINTED DIRECTOR. (a) The governing
- § 6.033[2/2] — RECALL OF APPOINTED DIRECTOR. (a) The governing
- § 6.034[1/2] — OPTIONAL STAGGERED TERMS FOR BOARD OF DIRECTORS.
- § 6.034[2/2] — OPTIONAL STAGGERED TERMS FOR BOARD OF DIRECTORS.
- § 6.035 — RESTRICTIONS ON ELIGIBILITY AND CONDUCT OF BOARD
- § 33.02 — ; or
- § 6.036 — INTEREST IN CERTAIN CONTRACTS PROHIBITED.
- § 6.037 — PARTICIPATION OF CONSERVATION AND RECLAMATION
- § 6.10 — , the conservation and reclamation districts participating in the
- § 6.04 — ORGANIZATION, MEETINGS, AND COMPENSATION. (a) A
- § 6.05[1/2] — APPRAISAL OFFICE. (a) Except as authorized by
- § 6.05[2/2] — APPRAISAL OFFICE. (a) Except as authorized by
- § 6.0501 — APPOINTMENT OF ELIGIBLE CHIEF APPRAISER BY
- § 6.051 — OWNERSHIP OR LEASE OF REAL PROPERTY. (a) The
- § 6.053 — ASSISTANCE TO EMERGENCY MANAGEMENT AUTHORITIES.
- § 6.054 — RESTRICTION ON EMPLOYMENT BY APPRAISAL DISTRICT.
- § 6.06[1/3] — APPRAISAL DISTRICT BUDGET AND FINANCING. (a) Each
- § 6.06[2/3] — APPRAISAL DISTRICT BUDGET AND FINANCING. (a) Each
- § 6.06[3/3] — APPRAISAL DISTRICT BUDGET AND FINANCING. (a) Each
- § 6.061 — CHANGES IN METHOD OF FINANCING. (a) The board of
- § 6.062 — PUBLICATION OF BUDGET. (a) Not later than the
- § 6.063 — FINANCIAL AUDIT. (a) At least once each year, the
- § 6.07 — TAXING UNIT BOUNDARIES. If a new taxing unit is
- § 6.08 — NOTICE OF OPTIONAL EXEMPTIONS. If a taxing unit
- § 6.09 — DESIGNATION OF DISTRICT DEPOSITORY. (a) The
- § 6.11 — PURCHASING AND CONTRACTING AUTHORITY. (a) An
- § 6.12 — AGRICULTURAL APPRAISAL ADVISORY BOARD. (a) The
- § 6.13 — DISTRICT RECORDS. The preservation, microfilming,
- § 6.14 — INFORMATION PROVIDED TO TEXAS LEGISLATIVE COUNCIL.
- § 6.15 — EX PARTE COMMUNICATIONS; PENALTY. (a) A member of
- § 6.155 — CERTAIN COMMUNICATIONS BY TAXING UNITS PROHIBITED;
- § 6.16 — RESIDENTIAL PROPERTY OWNER ASSISTANCE. (a) The
- § 6.21 — COUNTY ASSESSOR-COLLECTOR. (a) The assessor-
- § 6.22 — ASSESSOR AND COLLECTOR FOR OTHER TAXING UNITS. (a)
- § 6.23 — DUTIES OF ASSESSOR AND COLLECTOR. (a) The county
- § 6.231 — CONTINUING EDUCATION. (a) A county assessor-
- § 6.24 — CONTRACTS FOR ASSESSMENT AND COLLECTION. (a) The
- § 6.26[1/2] — ELECTION TO CONSOLIDATE ASSESSING AND COLLECTING
- § 6.26[2/2] — ELECTION TO CONSOLIDATE ASSESSING AND COLLECTING
- § 6.27 — COMPENSATION FOR ASSESSMENT AND COLLECTION. (a)
- § 6.275 — RELEASE OF ASSESSOR AND COLLECTOR FROM LIABILITY.
- § 6.28 — BONDS FOR STATE AND COUNTY TAXES. (a) Before
- § 6.29 — BONDS FOR OTHER TAXES. (a) A taxing unit, other
- § 6.30 — ATTORNEYS REPRESENTING TAXING UNITS. (a) The
- § 6.41 — APPRAISAL REVIEW BOARD. (a) The appraisal review
- § 6.03[1/2] — applies, the appointing authority is the local administrative
- § 6.03[2/2] — applies, the appointing authority is the local administrative
- § 41.69[1/2] — ;
- § 41.69[2/2] — ;
- § 6.411 — EX PARTE COMMUNICATIONS; PENALTY. (a) A member
- § 6.412 — RESTRICTIONS ON ELIGIBILITY OF BOARD MEMBERS. (a)
- § 6.413 — INTEREST IN CERTAIN CONTRACTS PROHIBITED. (a) An
- § 6.414 — AUXILIARY APPRAISAL REVIEW BOARD MEMBERS. (a) The
- § 6.425 — unless the member is eligible to be appointed to the special
- § 6.42 — ORGANIZATION, MEETINGS AND COMPENSATION.
- § 6.43 — PERSONNEL. (a) The appraisal review board may
- § 25.25 — of this code, Subtitle F of this title, or Subchapter Z,
- § 11.01 — REAL AND TANGIBLE PERSONAL PROPERTY. (a) All real
- § 11.02 — INTANGIBLE PERSONAL PROPERTY. (a) Except as
- § 11.11[1/2] — PUBLIC PROPERTY. (a) Except as provided by
- § 11.11[2/2] — PUBLIC PROPERTY. (a) Except as provided by
- § 11.111 — PUBLIC PROPERTY USED TO PROVIDE TRANSITIONAL
- § 11.12 — FEDERAL EXEMPTIONS. Property exempt from ad
- § 11.13[1/3] — RESIDENCE HOMESTEAD. (a) A family or single adult
- § 11.13[2/3] — RESIDENCE HOMESTEAD. (a) A family or single adult
- § 11.13[3/3] — RESIDENCE HOMESTEAD. (a) A family or single adult
- § 4.08 — , eff. May 31, 1993; Acts 1993, 73rd Leg., ch. 854, Sec. 1, eff.
- § 11.131 — RESIDENCE HOMESTEAD OF 100 PERCENT OR TOTALLY
- § 11.22 — 11.22
- § 11.132 — DONATED RESIDENCE HOMESTEAD OF PARTIALLY DISABLED
- § 11.133 — RESIDENCE HOMESTEAD OF SURVIVING SPOUSE OF MEMBER
- § 11.134 — RESIDENCE HOMESTEAD OF SURVIVING SPOUSE OF FIRST
- § 11.135[1/2] — CONTINUATION OF RESIDENCE HOMESTEAD EXEMPTION
- § 11.135[2/2] — CONTINUATION OF RESIDENCE HOMESTEAD EXEMPTION
- § 11.14 — TANGIBLE PERSONAL PROPERTY NOT PRODUCING INCOME.
- § 11.432 — 11.432
- § 11.141 — PRECIOUS METAL HELD IN PRECIOUS METAL DEPOSITORY.
- § 2116.001 — , Government Code.
- § 11.145 — INCOME-PRODUCING TANGIBLE PERSONAL PROPERTY HAVING
- § 11.146 — MINERAL INTEREST HAVING VALUE OF LESS THAN $500.
- § 11.15 — FAMILY SUPPLIES. A family is entitled to an
- § 11.16 — FARM PRODUCTS. (a) A producer is entitled to an
- § 11.161 — IMPLEMENTS OF HUSBANDRY. (a) Machinery and
- § 17.01 — , eff. Aug. 26, 1991; Acts 1999, 76th Leg., ch. 631, Sec. 3,
- § 11.17 — CEMETERIES. A person is entitled to an exemption
- § 11.18[1/5] — CHARITABLE ORGANIZATIONS. (a) An organization
- § 11.18[2/5] — CHARITABLE ORGANIZATIONS. (a) An organization
- § 11.18[3/5] — CHARITABLE ORGANIZATIONS. (a) An organization
- § 11.18[4/5] — CHARITABLE ORGANIZATIONS. (a) An organization
- § 11.18[5/5] — CHARITABLE ORGANIZATIONS. (a) An organization
- § 2.01 — , eff. Jan. 1, 2006.
- § 11.1801[1/2] — CHARITY CARE AND COMMUNITY BENEFITS REQUIREMENTS
- § 11.1801[2/2] — CHARITY CARE AND COMMUNITY BENEFITS REQUIREMENTS
- § 11.181 — CHARITABLE ORGANIZATIONS IMPROVING PROPERTY FOR
- § 11.182[1/2] — COMMUNITY HOUSING DEVELOPMENT ORGANIZATIONS
- § 11.182[2/2] — COMMUNITY HOUSING DEVELOPMENT ORGANIZATIONS
- § 11.43 — (a) and (c), an exemption under Subsection (b) or (f) does not
- § 11.1825 — ORGANIZATIONS CONSTRUCTING OR REHABILITATING LOW-
- § 2306.004 — , Government Code, whose principal place of residence is
- § 783.009[1/4] — (b), Government Code, in this state; or
- § 783.009[2/4] — (b), Government Code, in this state; or
- § 783.009[3/4] — (b), Government Code, in this state; or
- § 783.009[4/4] — (b), Government Code, in this state; or
- § 11.1826 — MONITORING OF COMPLIANCE WITH LOW-INCOME AND
- § 11.1827 — COMMUNITY LAND TRUST. (a) In this section,
- § 11.183 — ASSOCIATION PROVIDING ASSISTANCE TO AMBULATORY
- § 11.184[1/3] — ORGANIZATIONS ENGAGED PRIMARILY IN PERFORMING
- § 11.184[2/3] — ORGANIZATIONS ENGAGED PRIMARILY IN PERFORMING
- § 11.184[3/3] — ORGANIZATIONS ENGAGED PRIMARILY IN PERFORMING
- § 11.185 — COLONIA MODEL SUBDIVISION PROGRAM. (a) An
- § 2306.786 — (b)(1), Government Code, a penalty is imposed on the property
- § 11.19[1/2] — YOUTH SPIRITUAL, MENTAL, AND PHYSICAL DEVELOPMENT
- § 11.19[2/2] — YOUTH SPIRITUAL, MENTAL, AND PHYSICAL DEVELOPMENT
- § 11.20 — RELIGIOUS ORGANIZATIONS. (a) An organization that
- § 11.21[1/2] — (d).
- § 11.21[2/2] — (d).
- § 1.04 — , eff. June 18, 2003; Acts 2003, 78th Leg., ch. 288, Sec.
- § 2.04 — , eff. Jan. 1, 2006; Acts 2003, 78th Leg., ch. 1052, Sec. 1,
- § 11.201 — ADDITIONAL TAX ON SALE OF CERTAIN RELIGIOUS
- § 11.211 — REAL PROPERTY LEASED TO CERTAIN SCHOOLS. The
- § 11.11 — and 11.21 of this code if the portion of the real property that
- § 11.22[1/2] — DISABLED VETERANS. (a) A disabled veteran is
- § 11.22[2/2] — DISABLED VETERANS. (a) A disabled veteran is
- § 11.23[1/4] — MISCELLANEOUS EXEMPTIONS. (a) Veteran's
- § 11.23[2/4] — MISCELLANEOUS EXEMPTIONS. (a) Veteran's
- § 11.23[3/4] — MISCELLANEOUS EXEMPTIONS. (a) Veteran's
- § 11.23[4/4] — MISCELLANEOUS EXEMPTIONS. (a) Veteran's
- § 20.01 — , eff. Jan. 11, 2004.
- § 11.231 — NONPROFIT COMMUNITY BUSINESS ORGANIZATION
- § 11.24 — HISTORIC SITES. (a) The governing body of a
- § 11.25 — MARINE CARGO CONTAINERS USED EXCLUSIVELY IN
- § 11.251[1/3] — TANGIBLE PERSONAL PROPERTY EXEMPT. (a) In this
- § 11.251[2/3] — TANGIBLE PERSONAL PROPERTY EXEMPT. (a) In this
- § 11.251[3/3] — TANGIBLE PERSONAL PROPERTY EXEMPT. (a) In this
- § 11.252[1/2] — MOTOR VEHICLES LEASED FOR USE OTHER THAN
- § 11.252[2/2] — MOTOR VEHICLES LEASED FOR USE OTHER THAN
- § 11.253 — TANGIBLE PERSONAL PROPERTY IN TRANSIT. (a) In
- § 23.12[1/3] — , as applicable, to determine the taxable value of the property.
- § 23.12[2/3] — , as applicable, to determine the taxable value of the property.
- § 23.12[3/3] — , as applicable, to determine the taxable value of the property.
- § 11.254 — MOTOR VEHICLE USED FOR PRODUCTION OF INCOME AND
- § 11.26 — LIMITATION OF SCHOOL TAX ON HOMESTEADS OF ELDERLY
- § 11.13[1/6] — (c) for an individual who is 65 years of age or older or is
- § 11.13[2/6] — (c) for an individual who is 65 years of age or older or is
- § 11.13[3/6] — (c) for an individual who is 65 years of age or older or is
- § 11.13[4/6] — (c) for an individual who is 65 years of age or older or is
- § 11.13[5/6] — (c) for an individual who is 65 years of age or older or is
- § 11.13[6/6] — (c) for an individual who is 65 years of age or older or is
- § 11.13[1/2] — (j) if the owner or the owner's spouse is a trustor of the trust
- § 11.13[2/2] — (j) if the owner or the owner's spouse is a trustor of the trust
- § 16.01 — , eff. Sept. 1, 1999; Acts 1999, 76th Leg., ch. 1481, Sec. 2,
- § 11.261[1/3] — LIMITATION OF COUNTY, MUNICIPAL, OR JUNIOR COLLEGE
- § 11.261[2/3] — LIMITATION OF COUNTY, MUNICIPAL, OR JUNIOR COLLEGE
- § 11.261[3/3] — LIMITATION OF COUNTY, MUNICIPAL, OR JUNIOR COLLEGE
- § 11.27 — SOLAR AND WIND-POWERED ENERGY DEVICES. (a) A
- § 11.271[1/2] — OFFSHORE DRILLING EQUIPMENT NOT IN USE. (a) In
- § 11.271[2/2] — OFFSHORE DRILLING EQUIPMENT NOT IN USE. (a) In
- § 11.28 — PROPERTY EXEMPTED FROM CITY TAXATION BY AGREEMENT.
- § 11.29 — INTRACOASTAL WATERWAY DREDGE DISPOSAL SITE. (a) A
- § 11.30 — NONPROFIT WATER SUPPLY OR WASTEWATER SERVICE
- § 11.31[1/4] — POLLUTION CONTROL PROPERTY. (a) A person is
- § 11.31[2/4] — POLLUTION CONTROL PROPERTY. (a) A person is
- § 11.31[3/4] — POLLUTION CONTROL PROPERTY. (a) A person is
- § 11.31[4/4] — POLLUTION CONTROL PROPERTY. (a) A person is
- § 11.311 — LANDFILL-GENERATED GAS CONVERSION FACILITIES. (a)
- § 11.315 — ENERGY STORAGE SYSTEM IN NONATTAINMENT AREA. (a)
- § 11.32 — CERTAIN WATER CONSERVATION INITIATIVES. The
- § 11.33 — RAW COCOA AND GREEN COFFEE HELD IN HARRIS COUNTY.
- § 11.34 — LIMITATION OF TAXES ON REAL PROPERTY IN DESIGNATED
- § 11.35[1/2] — TEMPORARY EXEMPTION FOR QUALIFIED PROPERTY DAMAGED
- § 11.35[2/2] — TEMPORARY EXEMPTION FOR QUALIFIED PROPERTY DAMAGED
- § 11.36 — CHILD-CARE FACILITIES. (a) In this section:
- § 11.13 — ; or
- § 11.41 — PARTIAL OWNERSHIP OF EXEMPT PROPERTY. (a) If a
- § 11.42 — EXEMPTION QUALIFICATION DATE. (a) Except as
- § 11.434 — , 11.435, and 11.436, eligibility for and amount of an
- § 11.19 — , 11.20, 11.21, 11.23, 11.231, 11.30, or 11.36 for the
- § 21.002 — (25), eff. September 1, 2015.
- § 11.421 — QUALIFICATION OF RELIGIOUS ORGANIZATION. (a) If
- § 11.422 — QUALIFICATIONS OF A SCHOOL. (a) If the chief
- § 11.423 — QUALIFICATION OF CHARITABLE ORGANIZATION OR YOUTH
- § 11.424 — CONFLICT BETWEEN GOVERNING REGULATION OF NONPROFIT
- § 11.21 — (d)(5), the existence of the contract or the organization's
- § 11.434[1/3] — , 11.435, or 11.439, or 11.4391, if a person required to apply
- § 11.434[2/3] — , 11.435, or 11.439, or 11.4391, if a person required to apply
- § 11.434[3/3] — , 11.435, or 11.439, or 11.4391, if a person required to apply
- § 521.121 — (c) or 521.1211, Transportation Code, and includes with the
- § 11.35 — (b) must apply for the exemption not later than the 105th day
- § 16.02 — , 16.03, eff. Sept. 1, 1999; Acts 1999, 76th Leg., ch. 675,
- § 11.431 — LATE APPLICATION FOR HOMESTEAD EXEMPTION. (a)
- § 1201.207 — , Occupations Code, showing that the individual applying for
- § 11.433 — LATE APPLICATION FOR RELIGIOUS ORGANIZATION
- § 11.435 — LATE APPLICATION FOR CHARITABLE ORGANIZATION
- § 11.18 — after the filing deadline provided by Section 11.43 if the
- § 11.436 — APPLICATION FOR EXEMPTION OF CERTAIN PROPERTY USED
- § 11.437 — EXEMPTION FOR COTTON STORED IN WAREHOUSE. (a) A
- § 11.438 — LATE APPLICATION FOR VETERAN'S ORGANIZATION
- § 11.23 — (a) after the filing deadline provided by Section 11.43 if the
- § 11.439 — LATE APPLICATIONS FOR DISABLED VETERANS
- § 11.4391 — LATE APPLICATION FOR FREEPORT EXEMPTION. (a)
- § 22.22 — 22.22
- § 11.44 — NOTICE OF APPLICATION REQUIREMENTS. (a) Before
- § 11.45 — ACTION ON EXEMPTION APPLICATIONS. (a) The chief
- § 11.46 — COMPILATION OF PARTIAL EXEMPTIONS. Each year the
- § 11.47 — MAIL SURVEY OF RESIDENCE HOMESTEADS. (a) Between
- § 11.48 — CONFIDENTIAL INFORMATION. (a) A driver's license
- § 11.49 — LEGAL TITLE NOT AFFECTED. (a) The grant or denial
- § 11.50 — PROVISION OF NAMES OF INDIVIDUALS RECEIVING
- § 21 — 21
- § 21.01 — REAL PROPERTY. Real property is taxable by a
- § 21.02[1/2] — TANGIBLE PERSONAL PROPERTY GENERALLY. (a) Except
- § 21.02[2/2] — TANGIBLE PERSONAL PROPERTY GENERALLY. (a) Except
- § 21.021 — VESSELS AND OTHER WATERCRAFT. (a) Except as
- § 21.02 — in the taxing unit in which it was physically located for the
- § 21.03 — INTERSTATE ALLOCATION. (a) If personal property
- § 21.031 — ALLOCATION OF TAXABLE VALUE OF VESSELS AND OTHER
- § 21.04 — RAILROAD ROLLING STOCK. (a) A portion of the
- § 21.05 — COMMERCIAL AIRCRAFT. (a) If a commercial aircraft
- § 21.055 — BUSINESS AIRCRAFT. (a) If an aircraft is used
- § 21.06 — INTANGIBLE PROPERTY GENERALLY. (a) Except as
- § 21.07 — INTANGIBLES OF CERTAIN TRANSPORTATION BUSINESSES.
- § 21.08 — INTANGIBLES OF CERTAIN FINANCIAL INSTITUTIONS. (a)
- § 21.09 — ALLOCATION APPLICATION. (a) To receive an
- § 21.10 — LATE APPLICATION FOR ALLOCATION. (a) The chief
- § 22.01 — RENDITION GENERALLY. (a) Except as provided by
- § 9.102 — , Business & Commerce Code.
- § 1.201[1/2] — , Business & Commerce Code.
- § 1.201[2/2] — , Business & Commerce Code.
- § 22.02 — RENDITION OF PROPERTY LOSING EXEMPTION DURING TAX
- § 22.03 — REPORT OF DECREASED VALUE. (a) A person who
- § 22.04 — REPORT BY BAILEE, LESSEE, OR OTHER POSSESSOR. (a)
- § 22.05 — RENDITION BY RAILROAD. (a) In addition to other
- § 22.07 — INSPECTION OF PROPERTY. (a) The chief appraiser
- § 22.27 — 22.27
- § 22.21 — PUBLICIZING REQUIREMENTS. Each year the
- § 22.23 — FILING DATE. (a) Rendition statements and
- § 22.24 — RENDITION AND REPORT FORMS. (a) A person required
- § 22.25 — PLACE AND MANNER OF FILING. A rendition statement
- § 22.26 — SIGNATURE. (a) Each rendition statement or
- § 22.28 — PENALTY FOR DELINQUENT REPORT; PENALTY COLLECTION
- § 22.29 — PENALTY FOR FRAUD OR INTENT TO EVADE TAX. (a) The
- § 22.30 — WAIVER OF PENALTY. (a) The chief appraiser may
- § 22.41 — REPORT OF POLITICAL SUBDIVISION ACTIONS AFFECTING
- § 23.01 — APPRAISALS GENERALLY. (a) Except as otherwise
- § 42.26 — , the chief appraiser may satisfy the requirement to reasonably
- § 23.0101 — CONSIDERATION OF ALTERNATE APPRAISAL METHODS. In
- § 23.011 — COST METHOD OF APPRAISAL. If the chief appraiser
- § 23.012 — INCOME METHOD OF APPRAISAL. (a) If the income
- § 23.013 — MARKET DATA COMPARISON METHOD OF APPRAISAL. (a)
- § 23.014 — EXCLUSION OF PROPERTY AS REAL PROPERTY. Except as
- § 23.03 — COMPILATION OF LARGE PROPERTIES AND PROPERTIES
- § 23.11 — GOVERNMENTAL ACTION THAT CONSTITUTES TAKING. In
- § 23.12 — INVENTORY. (a) Except as provided by Sections
- § 23.121 — , 23.1241, 23.124, and 23.127, the market value of an inventory
- § 23.1241 — , or a dealer's vessel and outboard motor inventory as that
- § 152.063[1/2] — (f). The term does not include:
- § 152.063[2/2] — (f). The term does not include:
- § 23.122 — (l), not later than February 1 of each year, or, in the case of
- § 23.12A — and amended by Acts 1995, 74th Leg., ch. 945, Sec. 2, eff.
- § 23.1211 — TEMPORARY PRODUCTION AIRCRAFT; VALUE. (a) In
- § 23.121[1/2] — (g).
- § 23.121[2/2] — (g).
- § 23.12B — and amended by Acts 1995, 74th Leg., ch. 945, Sec. 3, eff.
- § 23.123 — DECLARATIONS AND STATEMENTS CONFIDENTIAL. (a) In
- § 23.124 — DEALER'S VESSEL AND OUTBOARD MOTOR INVENTORY;
- § 31.003 — , Parks and Wildlife Code.
- § 23.12[1/2] — of this code.
- § 23.12[2/2] — of this code.
- § 23.1241[1/2] — DEALER'S HEAVY EQUIPMENT INVENTORY; VALUE. (a)
- § 23.1241[2/2] — DEALER'S HEAVY EQUIPMENT INVENTORY; VALUE. (a)
- § 23.1242 — (k), not later than February 1 of each year, or, in the case
- § 23.1242[1/3] — PREPAYMENT OF TAXES BY HEAVY EQUIPMENT DEALERS.
- § 23.1242[2/3] — PREPAYMENT OF TAXES BY HEAVY EQUIPMENT DEALERS.
- § 23.1242[3/3] — PREPAYMENT OF TAXES BY HEAVY EQUIPMENT DEALERS.
- § 23.1243 — REFUND OF PREPAYMENT OF TAXES ON FLEET
- § 23.125 — PREPAYMENT OF TAXES BY CERTAIN TAXPAYERS. (a) in
- § 23.124[1/3] — of this code.
- § 23.124[2/3] — of this code.
- § 23.124[3/3] — of this code.
- § 23.126 — DECLARATIONS AND STATEMENTS CONFIDENTIAL. (a) in
- § 23.127 — RETAIL MANUFACTURED HOUSING INVENTORY; VALUE.
- § 1201.003 — , Occupations Code.
- § 1201.003[1/2] — , Occupations Code.
- § 1201.003[2/2] — , Occupations Code.
- § 23.128[1/3] — PREPAYMENT OF TAXES BY MANUFACTURED HOUSING
- § 23.128[2/3] — PREPAYMENT OF TAXES BY MANUFACTURED HOUSING
- § 23.128[3/3] — PREPAYMENT OF TAXES BY MANUFACTURED HOUSING
- § 23.129 — WAIVER OF CERTAIN PENALTIES. (a) Subject to
- § 23.13 — TAXABLE LEASEHOLDS. A taxable leasehold or other
- § 23.135 — LICENSE TO OCCUPY DWELLING UNIT IN TAX-EXEMPT
- § 23.14 — APPRAISAL OF PROPERTY SUBJECT TO ENVIRONMENTAL
- § 23.15 — INTANGIBLES OF AN INSURANCE COMPANY. Intangible
- § 23.16 — INTANGIBLES OF A SAVINGS AND LOAN ASSOCIATION.
- § 23.17 — MINERAL INTEREST NOT BEING PRODUCED. An interest
- § 23.175 — OIL OR GAS INTEREST. (a) If a real property
- § 23.18 — PROPERTY OWNED BY A NONPROFIT HOMEOWNERS'
- § 23.19 — PROPERTY OCCUPIED BY STOCKHOLDERS OF CORPORATION
- § 50.01 — , Vernon's Texas Civil Statutes) to provide dwelling places for
- § 23.20 — WAIVER OF SPECIAL APPRAISAL. (a) An owner of
- § 23.21[1/2] — PROPERTY USED TO PROVIDE AFFORDABLE HOUSING. (a)
- § 23.21[2/2] — PROPERTY USED TO PROVIDE AFFORDABLE HOUSING. (a)
- § 23.215 — APPRAISAL OF CERTAIN NONEXEMPT PROPERTY USED FOR
- § 23.22 — LAND USE OF WHICH IS RESTRICTED BY GOVERNMENTAL
- § 16.05 — , eff. Sept. 1, 1999.
- § 23.23[1/2] — LIMITATION ON APPRAISED VALUE OF RESIDENCE
- § 23.23[2/2] — LIMITATION ON APPRAISED VALUE OF RESIDENCE
- § 23.231[1/2] — CIRCUIT BREAKER LIMITATION ON APPRAISED VALUE OF
- § 23.231[2/2] — CIRCUIT BREAKER LIMITATION ON APPRAISED VALUE OF
- § 23.24 — FURNITURE, FIXTURES, AND EQUIPMENT. (a) If real
- § 23.25 — APPRAISAL OF LAND USED FOR SINGLE-FAMILY
- § 23.26 — SOLAR ENERGY PROPERTY. (a) In this section, "solar
- § 23.41 — APPRAISAL. (a) Land designated for agricultural
- § 23.42 — ELIGIBILITY. (a) An individual is entitled to
- § 23.425 — ELIGIBILITY OF LAND USED FOR GROWING FLORIST ITEMS
- § 71.041 — , Agriculture Code.
- § 23.426 — TEMPORARY CESSATION OF AGRICULTURAL USE DUE TO
- § 23.43 — APPLICATION. (a) An individual claiming the right
- § 23.431 — LATE APPLICATION FOR AGRICULTURAL DESIGNATION.
- § 23.44 — ACTION ON APPLICATION. (a) The chief appraiser
- § 23.45 — APPLICATION CONFIDENTIAL. (a) An application for
- § 23.47 — LOAN SECURED BY LIEN ON AGRICULTURAL-USE LAND. (a)
- § 23.48 — REAPPRAISAL OF LAND SUBJECT TO TEMPORARY QUARANTINE
- § 26.15 — , the assessor for each applicable taxing unit shall enter the
- § 23.51[1/2] — DEFINITIONS. In this subchapter:
- § 23.51[2/2] — DEFINITIONS. In this subchapter:
- § 142.001 — , Agriculture Code.
- § 23.52 — APPRAISAL OF QUALIFIED AGRICULTURAL LAND. (a) The
- § 23.521 — STANDARDS FOR QUALIFICATION OF LAND FOR APPRAISAL
- § 23.51 — (7) for appraisal under this subchapter. The comptroller by
- § 23.522 — TEMPORARY CESSATION OF AGRICULTURAL USE DURING
- § 23.523 — TEMPORARY CESSATION OF AGRICULTURAL USE WHEN
- § 23.524 — TEMPORARY CESSATION OF AGRICULTURAL USE TO MANAGE
- § 23.525 — OIL AND GAS OPERATIONS ON LAND. The eligibility
- § 23.526 — TEMPORARY CESSATION OF AGRICULTURAL USE DUE TO
- § 23.53 — CAPITALIZATION RATE. The capitalization rate to be
- § 23.54[1/2] — APPLICATION. (a) A person claiming that his land
- § 23.54[2/2] — APPLICATION. (a) A person claiming that his land
- § 23.541 — LATE APPLICATION FOR APPRAISAL AS AGRICULTURAL
- § 23.55[1/2] — CHANGE OF USE OF LAND. (a) If the use of land
- § 23.55[2/2] — CHANGE OF USE OF LAND. (a) If the use of land
- § 711.001 — , Health and Safety Code.
- § 23.551 — ADDITIONAL NOTICE TO CERTAIN LANDOWNERS. (a) If
- § 23.56 — LAND INELIGIBLE FOR APPRAISAL AS OPEN-SPACE LAND.
- § 23.57 — ACTION ON APPLICATIONS. (a) The chief appraiser
- § 23.58 — LOAN SECURED BY LIEN ON OPEN-SPACE LAND. (a) A
- § 23.55 — if a change of use occurred on January 1 of the year in which
- § 23.59 — APPRAISAL OF OPEN-SPACE LAND THAT IS CONVERTED TO
- § 23.60 — REAPPRAISAL OF LAND SUBJECT TO TEMPORARY QUARANTINE
- § 23.71 — DEFINITIONS. In this subchapter:
- § 23.72 — QUALIFICATION FOR PRODUCTIVITY APPRAISAL. (a)
- § 23.73 — APPRAISAL OF QUALIFIED TIMBER LAND. (a) The
- § 23.74 — CAPITALIZATION RATE. (a) The capitalization rate
- § 23.75 — APPLICATION. (a) A person claiming that his land
- § 25.21 — of this code for other property that escapes taxation.
- § 23.751 — LATE APPLICATION FOR APPRAISAL AS TIMBER LAND.
- § 23.765 — OIL AND GAS OPERATIONS ON LAND. The eligibility
- § 23.77 — LAND INELIGIBLE FOR APPRAISAL AS TIMBER LAND. Land
- § 23.78 — MINIMUM TAXABLE VALUE OF TIMBER LAND. The taxable
- § 23.79 — ACTION ON APPLICATIONS. (a) The chief appraiser
- § 23.81 — DEFINITIONS. In this subchapter:
- § 23.82 — VOLUNTARY RESTRICTIONS. (a) The owner of a fee
- § 23.83 — APPRAISAL OF RESTRICTED LAND. (a) A person is
- § 23.84 — APPLICATION. (a) A person claiming the right to
- § 23.85 — ACTION ON APPLICATION. (a) The chief appraiser
- § 23.86 — ADDITIONAL TAXATION FOR PRECEDING YEARS. (a) If
- § 23.87 — PENALTY FOR VIOLATING DEED RESTRICTION. (a) If
- § 23.91 — DEFINITIONS. In this subchapter:
- § 23.92 — VOLUNTARY RESTRICTIONS. (a) The owner of a fee
- § 23.93 — APPRAISAL OF RESTRICTED LAND. (a) A person is
- § 23.94 — APPLICATION. (a) A person claiming the right to
- § 23.95 — ACTION ON APPLICATION. (a) The chief appraiser
- § 23.96 — TAXATION FOR PRECEDING YEARS. (a) If airport
- § 23.97 — PENALTY FOR VIOLATING DEED RESTRICTION. (a) If
- § 23.9801 — DEFINITIONS. In this subchapter:
- § 23.9802 — QUALIFICATION FOR APPRAISAL AS RESTRICTED-USE
- § 23.9803 — APPRAISAL OF QUALIFIED RESTRICTED-USE TIMBER
- § 23.9804 — APPLICATION. (a) A person claiming that the
- § 23.9805 — ACTION ON APPLICATION. (a) The chief appraiser
- § 23.9806 — APPLICATION DENIAL BASED ON ZONE LOCATION. (a)
- § 23.9807 — CHANGE OF USE OF LAND. (a) If the use of land
- § 23.9808 — OIL AND GAS OPERATIONS ON LAND. The eligibility
- § 24.31 — APPRAISAL AT HEADQUARTERS. The chief appraiser for
- § 24.32 — ROLLING STOCK INFORMATION REPORTS. (a) In
- § 24.33 — REPORT OF LEASED ROLLING STOCK FORWARDED. If the
- § 24.34 — INTERSTATE ALLOCATION. (a) If the railroad
- § 24.35 — NOTICE, REVIEW, AND PROTEST. (a) The chief
- § 24.36 — CERTIFICATION TO COMPTROLLER. On approval of the
- § 24.365 — CORRECTION OF CERTIFIED AMOUNT. (a) A chief
- § 24.37 — INTRASTATE APPORTIONMENT. The comptroller shall
- § 24.38 — CERTIFICATION OF APPORTIONED VALUE. Before July
- § 24.39 — IMPOSITION OF TAX. The county assessor-collector
- § 24.40 — OMITTED PROPERTY. (a) If a chief appraiser
- § 25 — 25
- § 25.01 — PREPARATION OF APPRAISAL RECORDS. (a) By May 15
- § 25.011 — SPECIAL APPRAISAL RECORDS. (a) The chief
- § 25.02 — FORM AND CONTENT. (a) The appraisal records shall
- § 2.12 — , Code of Criminal Procedure, and the spouse or surviving spouse
- § 1702.002 — , Occupations Code;
- § 17.292[1/2] — , Code of Criminal Procedure; or
- § 17.292[2/2] — , Code of Criminal Procedure; or
- § 31.006[1/2] — , Finance Code.
- § 31.006[2/2] — , Finance Code.
- § 25.026 — CONFIDENTIALITY OF CERTAIN SHELTER CENTER AND
- § 25.027 — RESTRICTION ON POSTING INFORMATION ON INTERNET
- § 25.03 — DESCRIPTION. (a) Property shall be described in
- § 25.04 — SEPARATE ESTATES OR INTERESTS. Except as otherwise
- § 25.05 — LIFE ESTATES. Real property owned by a life tenant
- § 25.06 — PROPERTY ENCUMBERED BY POSSESSORY OR SECURITY
- § 25.07[1/2] — LEASEHOLD AND OTHER POSSESSORY INTERESTS IN EXEMPT
- § 25.07[2/2] — LEASEHOLD AND OTHER POSSESSORY INTERESTS IN EXEMPT
- § 63.153 — , Water Code.
- § 25.08 — IMPROVEMENTS. (a) Except as provided by
- § 25.09 — CONDOMINIUMS AND PLANNED UNIT DEVELOPMENTS. (a) A
- § 25.10 — STANDING TIMBER. (a) Except as provided by
- § 25.11 — UNDIVIDED INTERESTS. (a) Except as provided by
- § 25.12 — MINERAL INTEREST. (a) Except as provided by
- § 25.13 — EXEMPT PROPERTY SUBJECT TO CONTRACT OF SALE.
- § 25.135 — QUALIFYING TRUSTS. The interest of a qualifying
- § 25.16 — PROPERTY LOSING EXEMPTION DURING TAX YEAR. (a) If
- § 25.17 — PROPERTY OVERLAPPING TAXING UNIT OR APPRAISAL
- § 25.18 — PERIODIC REAPPRAISALS. (a) Each appraisal office
- § 25.19 — NOTICE OF APPRAISED VALUE. (a) By April 1 or as
- § 23.231 — ;
- § 25.192 — NOTICE OF RESIDENCE HOMESTEAD EXEMPTION
- § 25.193 — NOTICE OF CERTAIN CANCELED OR REDUCED EXEMPTIONS.
- § 25.195[1/2] — INSPECTION BY PROPERTY OWNER. (a) After the
- § 25.195[2/2] — INSPECTION BY PROPERTY OWNER. (a) After the
- § 25.20 — ACCESS BY TAXING UNITS. The chief appraiser shall
- § 25.22 — SUBMISSION FOR REVIEW AND PROTEST. (a) By May 15
- § 25.23 — SUPPLEMENTAL APPRAISAL RECORDS. (a) After
- § 25.24 — APPRAISAL ROLL. The appraisal records, as changed
- § 25.26 — ; or
- § 31.112 — (c) of this code or by a final order of the supreme court
- § 6.76 — , eff. Sept. 1, 1997; Acts 1997, 75th Leg., ch. 177, Sec. 1,
- § 41.4115 — (d) and may set such terms and conditions on any grant of
- § 26 — 26
- § 26.01[1/2] — SUBMISSION OF ROLLS TO TAXING UNITS. (a) By July
- § 26.01[2/2] — SUBMISSION OF ROLLS TO TAXING UNITS. (a) By July
- § 26.012[1/3] — DEFINITIONS. In this chapter:
- § 26.012[2/3] — DEFINITIONS. In this chapter:
- § 26.012[3/3] — DEFINITIONS. In this chapter:
- § 11.261 — 11.261
- § 29.02 — , eff. Sept. 1, 1997; Acts 1997, 75th Leg., ch. 1070, Sec. 53,
- § 26.013 — UNUSED INCREMENT RATE. (a) In this section:
- § 26.02 — ASSESSMENT RATIOS PROHIBITED. The assessment of
- § 26.03 — TREATMENT OF CAPTURED APPRAISED VALUE AND TAX
- § 26.04[1/3] — SUBMISSION OF ROLL TO GOVERNING BODY; NO-NEW-
- § 26.04[2/3] — SUBMISSION OF ROLL TO GOVERNING BODY; NO-NEW-
- § 26.04[3/3] — SUBMISSION OF ROLL TO GOVERNING BODY; NO-NEW-
- § 6.24[1/3] — (b); and
- § 6.24[2/3] — (b); and
- § 6.24[3/3] — (b); and
- § 26.0401 — CALCULATION OF CERTAIN TAX RATES FOR 2023 TAX
- § 26.041[1/3] — TAX RATE OF UNIT IMPOSING ADDITIONAL SALES AND USE
- § 26.041[2/3] — TAX RATE OF UNIT IMPOSING ADDITIONAL SALES AND USE
- § 26.041[3/3] — TAX RATE OF UNIT IMPOSING ADDITIONAL SALES AND USE
- § 26.042 — CALCULATION AND ADOPTION OF CERTAIN TAX RATES IN
- § 26.043 — VOTER-APPROVAL AND NO-NEW-REVENUE TAX RATES IN
- § 26.044 — NO-NEW-REVENUE TAX RATE TO PAY FOR STATE CRIMINAL
- § 26.061 — 26.061
- § 26.0441 — TAX RATE ADJUSTMENT FOR INDIGENT HEALTH CARE.
- § 26.0442 — TAX RATE ADJUSTMENT FOR COUNTY INDIGENT DEFENSE
- § 26.04 — (e) and, as applicable, in the notice prescribed by Section
- § 26.06 — or 26.061.
- § 26.0443 — TAX RATE ADJUSTMENT FOR ELIGIBLE COUNTY HOSPITAL
- § 26.0444 — TAX RATE ADJUSTMENT FOR DEFUNDING MUNICIPALITY.
- § 26.045[1/3] — VOTER-APPROVAL TAX RATE RELIEF FOR POLLUTION
- § 26.045[2/3] — VOTER-APPROVAL TAX RATE RELIEF FOR POLLUTION
- § 26.045[3/3] — VOTER-APPROVAL TAX RATE RELIEF FOR POLLUTION
- § 26.05 — TAX RATE. (a) The governing body of each taxing
- § 44.004 — (c)(5)(A)(ii)(b), Education Code; and
- § 44.004[1/3] — (c)(5)(A)(ii), Education Code, must be a record vote, and at
- § 44.004[2/3] — (c)(5)(A)(ii), Education Code, must be a record vote, and at
- § 44.004[3/3] — (c)(5)(A)(ii), Education Code, must be a record vote, and at
- § 26.0501 — LIMITATION ON TAX RATE OF DEFUNDING MUNICIPALITY.
- § 26.051 — EVIDENCE OF UNRECORDED TAX RATE ADOPTION. (a) If
- § 26.052 — SIMPLIFIED TAX RATE NOTICE FOR TAXING UNITS WITH
- § 26.06[1/3] — NOTICE, HEARING, AND VOTE ON TAX INCREASE. (a) A
- § 26.06[2/3] — NOTICE, HEARING, AND VOTE ON TAX INCREASE. (a) A
- § 26.06[3/3] — NOTICE, HEARING, AND VOTE ON TAX INCREASE. (a) A
- § 26.062 — ADDITIONAL INFORMATION TO BE INCLUDED IN TAX RATE
- § 26.06[1/2] — (b-1), (b-2), or (b-3) or 26.061, as applicable, a notice
- § 26.06[2/2] — (b-1), (b-2), or (b-3) or 26.061, as applicable, a notice
- § 26.063 — ALTERNATE PROVISIONS FOR TAX RATE NOTICE WHEN DE
- § 26.065 — SUPPLEMENTAL NOTICE OF HEARING ON TAX RATE
- § 26.07 — AUTOMATIC ELECTION TO APPROVE TAX RATE OF TAXING
- § 41.001 — , Election Code, that occurs in November of the applicable tax
- § 26.075[1/2] — PETITION ELECTION TO REDUCE TAX RATE OF TAXING
- § 26.075[2/2] — PETITION ELECTION TO REDUCE TAX RATE OF TAXING
- § 26.08 — AUTOMATIC ELECTION TO APPROVE TAX RATE OF SCHOOL
- § 26.085 — 26.085
- § 48.2551 — , Education Code, for the current year;
- § 4.001 — (c)(1), eff. September 1, 2019.
- § 26.081 — PETITION SIGNATURES. (a) A voter's signature on
- § 26.09 — CALCULATION OF TAX. (a) On receipt of notice of
- § 26.10 — PRORATING TAXES--LOSS OF EXEMPTION. (a) If the
- § 26.11 — PRORATING TAXES--ACQUISITION BY GOVERNMENT. (a)
- § 26.111 — PRORATING TAXES--ACQUISITION BY CHARITABLE
- § 11.182 — (a) for the year in which the property was acquired, the amount
- § 26.1115 — CALCULATION OF TAXES ON RESIDENCE HOMESTEAD
- § 26.112 — CALCULATION OF TAXES ON RESIDENCE HOMESTEAD OF
- § 26.1125 — CALCULATION OF TAXES ON RESIDENCE HOMESTEAD OF
- § 26.1127 — CALCULATION OF TAXES ON DONATED RESIDENCE
- § 26.113 — PRORATING TAXES--ACQUISITION BY NONPROFIT
- § 26.12 — UNITS CREATED DURING TAX YEAR. (a) If a taxing
- § 26.13 — TAXING UNIT CONSOLIDATION DURING TAX YEAR. (a) If
- § 26.135 — TAX DATES FOR CERTAIN SCHOOL DISTRICTS. (a) A
- § 26.14 — ANNEXATION OF PROPERTY DURING TAX YEAR. (a)
- § 26.16[1/2] — POSTING OF TAX-RELATED INFORMATION ON COUNTY'S
- § 26.16[2/2] — POSTING OF TAX-RELATED INFORMATION ON COUNTY'S
- § 26.17 — DATABASE OF PROPERTY-TAX-RELATED INFORMATION. (a)
- § 26.18 — ; and
- § 26.175 — PROPERTY TAX DATABASE LOCATOR WEBSITE. (a) In
- § 31 — 31
- § 31.01[1/2] — TAX BILLS. (a) Except as provided by Subsections
- § 31.01[2/2] — TAX BILLS. (a) Except as provided by Subsections
- § 23.751[1/4] — , 23.87, 23.97, and 23.9804.
- § 23.751[2/4] — , 23.87, 23.97, and 23.9804.
- § 23.751[3/4] — , 23.87, 23.97, and 23.9804.
- § 23.751[4/4] — , 23.87, 23.97, and 23.9804.
- § 31.02 — DELINQUENCY DATE. (a) Except as provided by
- § 31.03 — SPLIT PAYMENT OF TAXES. (a) The governing body of
- § 31.031 — INSTALLMENT PAYMENTS OF CERTAIN HOMESTEAD TAXES.
- § 31.032 — INSTALLMENT PAYMENTS OF TAXES ON PROPERTY IN
- § 151.350 — 151.350
- § 31.033 — INSTALLMENT PAYMENTS OF TAXES ON PROPERTY IN
- § 31.035 — PERFORMANCE OF SERVICE IN LIEU OF PAYMENT OF TAXES
- § 31.036 — PERFORMANCE OF TEACHING SERVICES IN LIEU OF
- § 31.037 — PERFORMANCE OF TEACHING SERVICES BY EMPLOYEE IN
- § 31.04 — POSTPONEMENT OF DELINQUENCY DATE. (a) If a tax
- § 31.05 — DISCOUNTS. (a) The governing body of a taxing
- § 31.06 — MEDIUM OF PAYMENT. (a) Except as provided by
- § 31.061[1/2] — PAYMENT OF TAXES ASSESSED AGAINST REAL PROPERTY BY
- § 31.061[2/2] — PAYMENT OF TAXES ASSESSED AGAINST REAL PROPERTY BY
- § 31.07 — CERTAIN PAYMENTS ACCEPTED. (a) A person may pay
- § 31.071 — CONDITIONAL PAYMENTS. (a) The collector of a
- § 31.072[1/2] — ESCROW ACCOUNTS. (a) The collector for a taxing
- § 31.072[2/2] — ESCROW ACCOUNTS. (a) The collector for a taxing
- § 31.073 — RESTRICTED OR CONDITIONAL PAYMENTS PROHIBITED. A
- § 31.075 — TAX RECEIPT. (a) At the request of a property
- § 31.08 — TAX CERTIFICATE. (a) At the request of any
- § 31.081 — PROPERTY TAX WITHHOLDING ON PURCHASE OF BUSINESS
- § 31.10 — REPORTS AND REMITTANCES OF OTHER TAXES. (a) Each
- § 31.11[1/2] — REFUNDS OF OVERPAYMENTS OR ERRONEOUS PAYMENTS. (a)
- § 31.11[2/2] — REFUNDS OF OVERPAYMENTS OR ERRONEOUS PAYMENTS. (a)
- § 31.111 — REFUNDS OF DUPLICATE PAYMENTS. (a) The collector
- § 72.010 — , Local Government Code, determining the amount of taxes owed
- § 31.115 — PAYMENT OF TAX UNDER PROTEST. Payment of an ad
- § 31.12 — PAYMENT OF TAX REFUNDS; INTEREST. (a) If a
- § 26.075 — (k), on the date the results of the election to approve or
- § 32 — 32
- § 32.01 — TAX LIEN. (a) On January 1 of each year, a tax
- § 32.014 — TAX LIEN ON MANUFACTURED HOME. (a) If the owner
- § 32.015 — TAX LIEN ON MANUFACTURED HOME. (a) On payment
- § 32.02 — RESTRICTIONS ON A MINERAL INTEREST TAX LIEN. (a)
- § 32.03[1/2] — RESTRICTIONS ON PERSONAL PROPERTY TAX LIEN. (a)
- § 32.03[2/2] — RESTRICTIONS ON PERSONAL PROPERTY TAX LIEN. (a)
- § 32.04 — PRIORITIES AMONG TAX LIENS. (a) Whether or not a
- § 32.05 — PRIORITY OF TAX LIENS OVER OTHER PROPERTY
- § 32.06 — PROPERTY TAX LOANS; TRANSFER OF TAX LIEN. (a) In
- § 51.0001 — , Property Code.
- § 1026.23[1/2] — ) applies to a transfer under this section of a tax lien on
- § 1026.23[2/2] — ) applies to a transfer under this section of a tax lien on
- § 34.21 — (g) and the legal judgment rate of return on that amount.
- § 32.065 — CONTRACT FOR FORECLOSURE OF TAX LIEN. (a)
- § 32.07 — PERSONAL LIABILITY FOR TAX. (a) Except as
- § 33.01 — PENALTIES AND INTEREST. (a) A delinquent tax
- § 33.011 — WAIVER OF PENALTIES AND INTEREST. (a) The
- § 11.20[1/2] — as evidenced by the approval of the exemption by the chief
- § 11.20[2/2] — as evidenced by the approval of the exemption by the chief
- § 33.03 — DELINQUENT TAX ROLL. (a) Each year the collector
- § 33.065 — , if applicable.
- § 33.04 — NOTICE OF DELINQUENCY. (a) At least once each year
- § 31.01 — (f); or
- § 33.045 — NOTICE OF PROVISIONS AUTHORIZING DEFERRAL OR
- § 33.05 — LIMITATION ON COLLECTION OF TAXES. (a) Personal
- § 33.06 — DEFERRED COLLECTION OF TAXES ON RESIDENCE HOMESTEAD
- § 33.07 — may be imposed and collected only if the taxes for which
- § 33.08 — ADDITIONAL PENALTY FOR COLLECTION COSTS FOR TAXES
- § 33.10 — RESTRICTED OR CONDITIONAL PAYMENTS OF DELINQUENT
- § 33.11 — EARLY ADDITIONAL PENALTY FOR COLLECTION COSTS FOR
- § 33.21 — PROPERTY SUBJECT TO SEIZURE. (a) A person's
- § 33.22 — INSTITUTION OF SEIZURE. (a) At any time after a
- § 33.23 — TAX WARRANT. (a) A tax warrant shall direct a
- § 33.24 — BOND FOR PAYMENT OF TAXES. A person may prevent
- § 33.25 — TAX SALE: NOTICE; METHOD; DISPOSITION OF
- § 33.41 — SUIT TO COLLECT DELINQUENT TAX. (a) At any time
- § 1.201 — , Business & Commerce Code.
- § 33.42 — TAXES INCLUDED IN FORECLOSURE SUIT. (a) In a suit
- § 33.43 — PETITION. (a) A petition initiating a suit to
- § 33.44 — JOINDER OF OTHER TAXING UNITS. (a) A taxing unit
- § 33.445 — JOINDER OF TAX LIEN TRANSFEREE. (a) A taxing
- § 33.45 — PLEADING AND ANSWERING TO CLAIMS FILED. A party to
- § 33.46 — PARTITION OF REAL PROPERTY. (a) If suit is filed
- § 33.47 — TAX RECORDS AS EVIDENCE. (a) In a suit to collect
- § 33.475 — ATTORNEY AD LITEM REPORT; APPROVAL OF FEES. (a)
- § 33.48 — RECOVERY OF COSTS AND EXPENSES. (a) In addition
- § 33.49 — LIABILITY OF TAXING UNIT FOR COSTS. (a) Except as
- § 33.50 — ADJUDGED VALUE. (a) In a suit for foreclosure of
- § 33.51 — WRIT OF POSSESSION. (a) If the court orders the
- § 24.005 — (b), Property Code.
- § 33.52 — TAXES INCLUDED IN JUDGMENT. (a) Only taxes that
- § 33.53 — ORDER OF SALE; PAYMENT BEFORE SALE. (a) If
- § 33.54 — LIMITATION ON ACTIONS RELATING TO PROPERTY SOLD FOR
- § 33.55 — EFFECT OF JUDGMENT ON ACCRUAL OF PENALTIES AND
- § 33.56 — VACATION OF JUDGMENT. (a) If, in a suit to
- § 34.01 — (j) and has not been resold; or
- § 33.57[1/3] — ALTERNATIVE NOTICE OF TAX FORECLOSURE ON CERTAIN
- § 33.57[2/3] — ALTERNATIVE NOTICE OF TAX FORECLOSURE ON CERTAIN
- § 33.57[3/3] — ALTERNATIVE NOTICE OF TAX FORECLOSURE ON CERTAIN
- § 33.71 — MASTERS FOR TAX SUITS. (a) The court may, in
- § 33.72 — REPORT TRANSMITTED TO COURT; NOTICE. (a) At the
- § 33.73 — COURT ACTION ON MASTER'S REPORT; MASTER'S
- § 33.74 — APPEAL OF RECOMMENDATION OF FINAL JUDGMENT TO THE
- § 33.75 — DECREE OR ORDER OF COURT. If an appeal to the
- § 33.76 — JURY TRIAL DEMANDED. (a) In a trial on the
- § 33.77 — EFFECT OF MASTER'S REPORT PENDING APPEAL. Pending
- § 33.78 — MASTERS MAY NOT BE APPOINTED UNDER TEXAS RULES OF
- § 33.79 — IMMUNITY. A master appointed under this subchapter
- § 33.80 — COURT REPORTER. A court reporter is not required
- § 33.91 — PROPERTY SUBJECT TO SEIZURE BY MUNICIPALITY. (a)
- § 33.911 — PROPERTY SUBJECT TO SEIZURE BY COUNTY. (a) After
- § 33.912[1/2] — NOTICE. (a) A person is considered to have been
- § 33.912[2/2] — NOTICE. (a) A person is considered to have been
- § 33.92 — INSTITUTION OF SEIZURE. (a) After property
- § 33.93 — TAX WARRANT. (a) A tax warrant shall direct the
- § 33.94 — NOTICE OF TAX SALE. (a) After a seizure of
- § 33.912 — (a);
- § 33.95 — PURCHASER. A purchaser for value at or subsequent
- § 34.01[1/4] — SALE OF PROPERTY. (a) Real property seized under
- § 34.01[2/4] — SALE OF PROPERTY. (a) Real property seized under
- § 34.01[3/4] — SALE OF PROPERTY. (a) Real property seized under
- § 34.01[4/4] — SALE OF PROPERTY. (a) Real property seized under
- § 34.0101 — SALE OF CERTAIN PROPERTY TO OWNER OF ABUTTING
- § 34.011 — BIDDER REGISTRATION. (a) This section applies
- § 34.015 — PERSONS ELIGIBLE TO PURCHASE REAL PROPERTY. (a)
- § 34.01[1/2] — may not execute a deed in the name of or deliver a deed to any
- § 34.01[2/2] — may not execute a deed in the name of or deliver a deed to any
- § 12.001 — (b), Property Code. A statement expires on the 90th day after
- § 34.02 — DISTRIBUTION OF PROCEEDS. (a) The proceeds of a
- § 34.021 — DISTRIBUTION OF EXCESS PROCEEDS IN OTHER TAX
- § 34.03 — DISPOSITION OF EXCESS PROCEEDS. (a) The clerk of
- § 34.04[1/3] — CLAIMS FOR EXCESS PROCEEDS. (a) A person,
- § 34.04[2/3] — CLAIMS FOR EXCESS PROCEEDS. (a) A person,
- § 34.04[3/3] — CLAIMS FOR EXCESS PROCEEDS. (a) A person,
- § 34.05[1/2] — RESALE BY TAXING UNIT. (a) If property is sold to
- § 34.05[2/2] — RESALE BY TAXING UNIT. (a) If property is sold to
- § 34.051 — RESALE BY TAXING UNIT FOR THE PURPOSE OF URBAN
- § 34.06 — DISTRIBUTION OF PROCEEDS OF RESALE. (a) The
- § 34.07 — SUBROGATION OF PURCHASER AT VOID SALE. (a) The
- § 34.08 — CHALLENGE TO VALIDITY OF TAX SALE. (a) A person
- § 34.21[1/3] — RIGHT OF REDEMPTION. (a) The owner of real
- § 34.21[2/3] — RIGHT OF REDEMPTION. (a) The owner of real
- § 34.21[3/3] — RIGHT OF REDEMPTION. (a) The owner of real
- § 34.22 — EVIDENCE OF TITLE TO REDEEM REAL PROPERTY. (a) A
- § 34.23 — DISTRIBUTION OF REDEMPTION PROCEEDS. (a) If the
- § 41.01 — DUTIES OF APPRAISAL REVIEW BOARD. (a) The
- § 41.02 — ACTION BY BOARD. After making a determination or
- § 41.03 — CHALLENGE BY TAXING UNIT. (a) A taxing unit is
- § 41.04 — CHALLENGE PETITION. The appraisal review board is
- § 41.05 — HEARING ON CHALLENGE. (a) On the filing of a
- § 41.06 — NOTICE OF CHALLENGE HEARING. (a) The secretary of
- § 41.07 — DETERMINATION OF CHALLENGE. (a) The appraisal
- § 41.08 — CORRECTION OF RECORDS ON ORDER OF BOARD. The chief
- § 41.09 — CLERICAL ERRORS. At any time before approval of
- § 41.10 — CORRECTION OF RECORDS ON RECOMMENDATION OF CHIEF
- § 41.11 — NOTICE TO PROPERTY OWNER OF CHANGE IN RECORDS. (a)
- § 41.12 — APPROVAL OF APPRAISAL RECORDS BY BOARD. (a) By
- § 41.13 — PROTEST HEARING DATABASE. (a) The chief appraiser
- § 41.41[1/2] — RIGHT OF PROTEST.
- § 41.41[2/2] — RIGHT OF PROTEST.
- § 41.411 — PROTEST OF FAILURE TO GIVE NOTICE. (a) A
- § 41.412 — PERSON ACQUIRING PROPERTY AFTER JANUARY 1. (a) A
- § 41.413 — PROTEST BY PERSON LEASING PROPERTY. (a) A person
- § 41.415 — ELECTRONIC FILING OF NOTICE OF PROTEST. (a) This
- § 41.42 — PROTEST OF SITUS. A protest against the inclusion
- § 41.43 — PROTEST OF DETERMINATION OF VALUE OR INEQUALITY OF
- § 41.41 — (a)(1) or (2). That subdivision is merely a condition to the
- § 41.44[1/3] — NOTICE OF PROTEST.
- § 41.44[2/3] — NOTICE OF PROTEST.
- § 41.44[3/3] — NOTICE OF PROTEST.
- § 41.445 — INFORMAL CONFERENCE BEFORE HEARING ON PROTEST.
- § 41.45[1/2] — HEARING ON PROTEST. (a) On the filing of a notice
- § 41.45[2/2] — HEARING ON PROTEST. (a) On the filing of a notice
- § 6.425[1/3] — (b) and the property owner has requested that a special panel
- § 6.425[2/3] — (b) and the property owner has requested that a special panel
- § 6.425[3/3] — (b) and the property owner has requested that a special panel
- § 41.455 — POOLED OR UNITIZED MINERAL INTERESTS. (a) If a
- § 41.46 — NOTICE OF PROTEST HEARING. (a) The appraisal
- § 41.44 — , the property owner requests delivery by certified mail. The
- § 41.461 — NOTICE OF CERTAIN MATTERS BEFORE HEARING; DELIVERY
- § 41.47 — DETERMINATION OF PROTEST. (a) The appraisal
- § 42.06 — (a) for filing a written notice of appeal and the deadline
- § 41.61 — ISSUANCE OF SUBPOENA. (a) If reasonably necessary
- § 41.62 — SERVICE AND ENFORCEMENT OF SUBPOENA. (a) A
- § 41.63 — COMPENSATION FOR SUBPOENAED WITNESS. (a) An
- § 41.64 — INSPECTION OF TAX RECORDS. The appraisal review
- § 41.65 — REQUEST FOR STATE ASSISTANCE. The appraisal review
- § 41.461[1/3] — The board is not required to postpone a hearing more than
- § 41.461[2/3] — The board is not required to postpone a hearing more than
- § 41.461[3/3] — The board is not required to postpone a hearing more than
- § 41.67 — EVIDENCE. (a) A member of the appraisal review
- § 41.68 — RECORD OF PROCEEDING. The appraisal review board
- § 41.69 — CONFLICT OF INTEREST. A member of the appraisal
- § 41.70 — PUBLIC NOTICE OF PROTEST AND APPEAL PROCEDURES.
- § 41.71 — EVENING AND WEEKEND HEARINGS. (a) An appraisal
- § 41 — 41
- § 41.45[1/6] — ;
- § 41.45[2/6] — ;
- § 41.45[3/6] — ;
- § 41.45[4/6] — ;
- § 41.45[5/6] — ;
- § 41.45[6/6] — ;
- § 5.043[1/6] — ; and
- § 5.043[2/6] — ; and
- § 5.043[3/6] — ; and
- § 5.043[4/6] — ; and
- § 5.043[5/6] — ; and
- § 5.043[6/6] — ; and
- § 42.01 — RIGHT OF APPEAL BY PROPERTY OWNER. (a) A property
- § 42.015 — APPEAL BY PERSON LEASING PROPERTY. (a) A person
- § 42.016 — INTERVENTION IN APPEAL BY CERTAIN PERSONS. A
- § 42.02 — RIGHT OF APPEAL BY CHIEF APPRAISER. (a) On
- § 42.03 — RIGHT OF APPEAL BY COUNTY. A county may appeal the
- § 42.031 — RIGHT OF APPEAL BY TAXING UNIT. (a) A taxing
- § 42.04 — INTERVENTION BY STATE OR POLITICAL SUBDIVISION
- § 42.05 — COMPTROLLER AS PARTY. The comptroller is an
- § 42.07 — COSTS OF APPEAL. The reviewing court in its
- § 42.08[1/2] — FORFEITURE OF REMEDY FOR NONPAYMENT OF TAXES. (a)
- § 42.08[2/2] — FORFEITURE OF REMEDY FOR NONPAYMENT OF TAXES. (a)
- § 42.081 — DEFERRAL OF DELINQUENT TAX SUIT DURING APPEAL. A
- § 42.09 — REMEDIES EXCLUSIVE. (a) Except as provided by
- § 42.21 — PETITION FOR REVIEW. (a) A party who appeals as
- § 42.01[1/2] — (a)(2) or 42.03 must be brought against the comptroller. Any
- § 42.01[2/2] — (a)(2) or 42.03 must be brought against the comptroller. Any
- § 42.22 — VENUE. Venue is in the county in which the
- § 42.221 — CONSOLIDATED APPEALS FOR MULTICOUNTY PROPERTY.
- § 42.225 — PROPERTY OWNER'S RIGHT TO APPEAL THROUGH
- § 42.226 — MEDIATION. On motion by a party to an appeal
- § 42.227 — PRETRIAL SETTLEMENT DISCUSSIONS. (a) A property
- § 42.23 — SCOPE OF REVIEW. (a) Review is by trial de novo.
- § 42.231 — JURISDICTION OF DISTRICT COURT; REMAND OF CERTAIN
- § 42.24 — ACTION BY COURT. In determining an appeal, the
- § 42.25 — REMEDY FOR EXCESSIVE APPRAISAL. If the court
- § 42.28 — APPEAL OF DISTRICT COURT JUDGMENT. A party may
- § 42.29 — ATTORNEY'S FEES. (a) A property owner who
- § 42.30 — ATTORNEY NOTICE OF CERTAIN ENGAGEMENTS. (a) An
- § 42.41 — CORRECTION OF ROLLS. (a) Not later than the 45th
- § 42.42 — CORRECTED AND SUPPLEMENTAL TAX BILLS. (a) Except
- § 42.43[1/2] — REFUND. (a) If the final determination of an
- § 42.43[2/2] — REFUND. (a) If the final determination of an
- § 43 — 43
- § 43.01 — AUTHORITY TO BRING SUIT. A taxing unit may sue the
- § 43.02 — VENUE. Venue is in the county in which the
- § 43.03 — ACTION BY COURT. The court as the evidence
- § 43.04 — SUIT TO COMPEL COMPLIANCE WITH DEADLINES. The
- § 101 — 101
- § 101.001 — PURPOSE OF TITLE. (a) This title is enacted as
- § 101.002 — CONSTRUCTION OF CODE. (a) The Code Construction
- § 101.0021 — APPLICABILITY OF PENAL CODE. In addition to
- § 101.003 — DEFINITIONS. In this title:
- § 101.004 — COMMON LAW. The rule that statutes in derogation
- § 101.005 — GRAMMATICAL ERRORS: PUNCTUATION. (a) A
- § 101.006 — FISCAL YEAR. Subchapter G, Chapter 316,
- § 101.007 — REFERENCES TO STATE OFFICERS. A reference in
- § 101.008 — OCCUPATION TAXES LEVIED BY LOCAL GOVERNMENTS. No
- § 101.009 — ALLOCATION AND TRANSFER OF NET REVENUES. (a)
- § 111.001 — COMPTROLLER TO COLLECT TAXES. The comptroller
- § 111.002 — COMPTROLLER'S RULES; COMPLIANCE; FORFEITURE.
- § 111.0021 — APPLICATION TO OTHER TAXES AND FEES. This
- § 111.0022 — APPLICATION TO OTHER LAWS ADMINISTERED BY
- § 111.0023 — Definition of Individual. For purposes of this
- § 111.003 — COMPTROLLER'S INVESTIGATIONS. (a) On the
- § 111.0034 — ADVANCED DATABASE SYSTEM FOR AUDITS. (a) The
- § 111.0035 — ADVANCED DATABASE SYSTEM FOR TAX COLLECTIONS.
- § 111.0036 — OUT-OF-STATE AUDITS. (a) The comptroller may
- § 111.004 — POWER TO EXAMINE RECORDS AND PERSONS. (a) For
- § 111.0041 — RECORDS; BURDEN TO PRODUCE AND SUBSTANTIATE
- § 111.0042 — SAMPLING IN AUDITING; PROJECTING ASSESSMENTS.
- § 111.0043[1/2] — GENERAL AUDIT AND PREHEARING POWERS. (a) In
- § 111.0043[2/2] — GENERAL AUDIT AND PREHEARING POWERS. (a) In
- § 8.10 — , Texas Business Corporation Act, as amended.
- § 111.0044 — SPECIAL PROCEDURES FOR THIRD-PARTY ORDERS AND
- § 111.0043 — of this code (or is the agent, nominee, or other person
- § 111.0045 — USE OF OUTSIDE PERSONNEL; DELEGATION OF POWERS.
- § 111.00452 — EMPLOYMENT OF INVESTIGATORS. (a) In addition
- § 111.00455 — CONTESTED CASES CONDUCTED BY STATE OFFICE OF
- § 111.101 — ; or
- § 111.00457 — INFORMATION RELATING TO OTHER PERMIT OR LICENSE
- § 111.0046 — PERMIT OR LICENSE. (a) The comptroller shall
- § 111.0047 — SUSPENSION AND REVOCATION OF PERMIT OR LICENSE.
- § 111.0048 — REISSUED OR NEW PERMIT OR LICENSE AFTER
- § 111.0049 — APPEALS. A taxpayer may appeal the revocation
- § 111.005 — GOVERNMENTAL ENTITIES TO COOPERATE. Each
- § 111.006[1/2] — CONFIDENTIALITY OF INFORMATION. (a) The
- § 111.006[2/2] — CONFIDENTIALITY OF INFORMATION. (a) The
- § 111.007 — CRIMINAL PENALTIES FOR DISCLOSING FEDERAL TAX
- § 111.0075 — PROVISION OF INFORMATION RELATING TO TAX AUDITS.
- § 111.008 — DEFICIENCY DETERMINATION. (a) If the
- § 111.0081 — WHEN PAYMENT IS REQUIRED. (a) Except as
- § 111.009 — REDETERMINATION. (a) A person having a direct
- § 111.010 — SUIT TO RECOVER TAXES. (a) The attorney general
- § 111.0102 — SUIT CHALLENGING COLLECTION ACTION. Venue for
- § 111.011 — TAX COLLECTIONS AND REPORTS BY BUSINESSES;
- § 111.012 — SECURITY FOR THE PAYMENT OF TAXES. (a) If the
- § 111.013 — EVIDENCE: TAX CLAIMS. (a) In a suit involving
- § 111.014 — EVIDENCE: COPIES OF GRAPHIC MATTER. (a) A copy
- § 111.015 — REMEDIES CUMULATIVE. The rights, powers,
- § 111.016 — PAYMENT TO THE STATE OF TAX COLLECTIONS. (a)
- § 111.207 — , or is the subject of a federal bankruptcy proceeding, the
- § 111.017 — SEIZURE AND SALE OF PROPERTY. (a) Before the
- § 59.008 — , Finance Code.
- § 111.018 — NOTICE OF SALE OF SEIZED PROPERTY. (a) The
- § 111.019 — SALE OF SEIZED PROPERTY; DISPOSITION OF
- § 111.020 — TAX COLLECTION ON TERMINATION OF BUSINESS. (a)
- § 111.021[1/2] — NOTICE TO HOLDERS OF AND LEVY UPON ASSETS
- § 111.021[2/2] — NOTICE TO HOLDERS OF AND LEVY UPON ASSETS
- § 111.022 — JEOPARDY DETERMINATION. (a) If the comptroller
- § 111.023 — WRITTEN AUTHORIZATION. (a) The comptroller may
- § 111.024 — LIABILITY IN FRAUDULENT TRANSFERS. (a) A person
- § 111.025 — DELINQUENT TAXPAYER FINANCIAL RECORDS. (a) In
- § 111.051 — REPORTS AND PAYMENTS; DUE DATES; METHOD OF
- § 111.0511 — RESTRICTED OR CONDITIONAL PAYMENTS TO
- § 111.052 — FORM OF REPORT. (a) The comptroller may revise
- § 111.053 — FILING DATES: WEEKENDS AND HOLIDAYS. (a) If
- § 111.054 — TIMELY FILING: MAIL DELIVERY. (a) If a tax
- § 111.055 — TIMELY FILING: DILIGENCE. A person who files a
- § 111.056 — FILING WITHIN 10 DAYS: PENALTY AND INTEREST. If
- § 111.057 — EXTENSION FOR FILING REPORT. (a) The
- § 111.058 — FILING EXTENSION BECAUSE OF NATURAL DISASTER.
- § 111.059 — OATH NOT REQUIRED. A report, return,
- § 111.060 — INTEREST ON DELINQUENT TAX. (a) The yearly
- § 162.003 — 162.003
- § 111.061 — PENALTY ON DELINQUENT TAX OR TAX REPORTS. (a)
- § 111.0611 — PERSONAL LIABILITY FOR FRAUDULENT TAX EVASION.
- § 111.062 — ACCEPTANCE OF CREDIT CARDS FOR PAYMENT OF CERTAIN
- § 111.0625 — ELECTRONIC TRANSFER OF CERTAIN PAYMENTS. (a)
- § 111.0626 — ELECTRONIC FILING OF CERTAIN REPORTS. (a) The
- § 111.063 — PENALTY FOR FAILURE TO USE ELECTRONIC TRANSFERS
- § 111.064 — INTEREST ON REFUND OR CREDIT. (a) Except as
- § 111.102 — SETTLEMENT ON REDETERMINATION. As a part of a
- § 111.103 — SETTLEMENT OF PENALTY AND INTEREST ONLY. (a)
- § 111.104 — REFUNDS. (a) If the comptroller finds that an
- § 111.1042 — TAX REFUND: INFORMAL REVIEW. (a) The
- § 111.105 — TAX REFUND: HEARING. (a) A person claiming a
- § 111.106 — TAX REFUND: NOTICE OF INTENT TO BYPASS HEARING.
- § 111.107 — WHEN REFUND OR CREDIT IS PERMITTED. (a) Except
- § 162.128 — (d), 162.228(f), or 162.230(d).
- § 111.108 — RECOVERY OF REFUND OR CREDIT. (a) Within four
- § 111.109 — TAX REFUND FOR WAGES PAID TO EMPLOYEE RECEIVING
- § 111.110 — TAX CREDIT FOR REAL PROPERTY CONTRIBUTED TO AN
- § 111.201 — ASSESSMENT LIMITATION. No tax imposed by this
- § 111.202 — SUIT LIMITATION. At any time within three years
- § 111.203 — AGREEMENTS TO EXTEND PERIOD OF LIMITATION. (a)
- § 111.204 — BEGINNING OF PERIOD OF LIMITATION. In
- § 111.205 — EXCEPTION TO ASSESSMENT LIMITATION. (a) The
- § 111.2051 — ASSESSMENT WHEN REFUND CLAIMED. (a)
- § 111.206 — EXCEPTION TO LIMITATION: DETERMINATION RESULTING
- § 111.251 — ASSIGNMENT ON PAYMENT BY THIRD PERSON. (a) A
- § 111.252 — NOTICE TO TAXPAYER. (a) No assignment under
- § 111.253 — VENUE FOR ENFORCEMENT OF ASSIGNED CLAIMS. Venue
- § 111.254 — REASSIGNMENT. (a) The rights, liens, judgments,
- § 111.255 — RECORDING OF ASSIGNMENT. The assignee of a tax
- § 111.351 — WIRELESS EQUIPMENT FOR AUDITORS. The comptroller
- § 111.352 — COMPUTER AND WIRELESS EQUIPMENT FOR ENFORCEMENT
- § 111.353 — ADVANCED SCANNERS FOR FIELD OFFICES. The
- § 112.001 — TAXPAYERS' SUITS: JURISDICTION. The district
- § 112.002 — INCLUSION OF PENALTY AND INTEREST. In this
- § 112.003 — ATTORNEY'S FEES. Except for a sanction under
- § 112.051 — PROTEST PAYMENT REQUIRED. (a) If a person who
- § 112.052 — is held invalid for any reason, the entire subchapter is
- § 112.053 — TAXPAYER SUIT: PARTIES; ISSUES. (a) A suit
- § 112.054 — TRIAL DE NOVO. The trial of the issues in a suit
- § 112.055 — CLASS ACTIONS. (a) In this section, a class
- § 112.056 — ADDITIONAL PROTEST PAYMENTS BEFORE HEARING. (a)
- § 112.057 — PROTEST PAYMENTS DURING APPEAL. (a) If the
- § 112.058 — SUBMISSION OF PROTEST PAYMENTS TO COMPTROLLER.
- § 7.02 — , eff. Sept. 1, 1993; Acts 1997, 75th Leg., ch. 1423, Sec.
- § 19.06 — , eff. Sept. 1, 1997; Acts 2001, 77th Leg., ch. 1420, Sec.
- § 14.836 — , eff. Sept. 1, 2001; Acts 2003, 78th Leg., ch. 1310, Sec. 92,
- § 112.059 — DISPOSITION OF PROTEST PAYMENTS BELONGING TO THE
- § 112.060 — CREDIT OR REFUND. (a) If a suit under this
- § 112.151 — SUIT FOR REFUND. (a) A person may sue the
- § 112.1512 — COUNTERCLAIM. The state may bring a
- § 112.152 — ISSUES IN SUIT. (a) The only issues that may be
- § 112.153 — ATTORNEY GENERAL TO REPRESENT COMPTROLLER. The
- § 112.154 — TRIAL DE NOVO. In a suit under this subchapter,
- § 112.155 — JUDGMENT. (a) The amount of a judgment for the
- § 112.156 — RES JUDICATA. The rule of res judicata applies
- § 112.201 — SUIT AFTER REDETERMINATION. (a) A person may
- § 112.202 — RECORDS. A person shall produce, in connection
- § 112.203 — COUNTERCLAIM. (a) The state may bring a
- § 112.204 — ISSUES IN SUIT. (a) The grounds of error
- § 112.205 — ATTORNEY GENERAL TO REPRESENT COMPTROLLER. The
- § 112.206 — TRIAL DE NOVO. In a suit under this subchapter,
- § 112.207 — JUDGMENT. (a) The amount of a judgment
- § 112.208 — RES JUDICATA. The rule of res judicata applies
- § 113.001 — TAX LIABILITY SECURED BY LIEN. (a) All taxes,
- § 113.002 — TAX LIEN NOTICE. (a) The comptroller shall
- § 113.0021 — APPLICATION TO OTHER TAXES AND FEES. This
- § 113.003 — EXECUTION OF DOCUMENTS. The comptroller may
- § 113.004 — STATE TAX LIEN BOOK. The county clerk of each
- § 113.005 — DUTIES OF COUNTY CLERK. (a) On receipt of a tax
- § 113.006 — EFFECT OF FILING TAX LIEN NOTICE. (a) The
- § 113.007 — EVIDENCE OF TAX PAYMENT. A payment in whole or
- § 113.008 — RELEASE OF LIEN ON SPECIFIC PROPERTY. (a) With
- § 113.009 — FILING OF TAX LIEN RELEASE. (a) A tax lien
- § 113.010 — RELEASE OF LIEN BY ASSIGNEE. A release in whole
- § 113.011 — LIENS FILED WITH TEXAS DEPARTMENT OF MOTOR
- § 113.101 — APPLICABILITY OF LIEN BEFORE FILING. (a) No
- § 113.102 — APPLICABILITY OF LIEN TO MERCHANDISE PURCHASED.
- § 113.103 — APPLICABILITY OF LIEN TO FINANCIAL INSTITUTIONS.
- § 113.104 — PREFERENTIAL TRANSFERS. (a) The comptroller may
- § 113.105 — TAX LIEN; PERIOD OF VALIDITY. (a) The state
- § 113.106 — LIEN; SUIT TO DETERMINE VALIDITY. (a) In an
- § 113.107 — ASSIGNMENT OF JUDGMENT ON LIEN. (a) A judgment
- § 141 — 141
- § 141.001[1/10] — ADOPTION OF MULTISTATE TAX COMPACT. The
- § 141.001[2/10] — ADOPTION OF MULTISTATE TAX COMPACT. The
- § 141.001[3/10] — ADOPTION OF MULTISTATE TAX COMPACT. The
- § 141.001[4/10] — ADOPTION OF MULTISTATE TAX COMPACT. The
- § 141.001[5/10] — ADOPTION OF MULTISTATE TAX COMPACT. The
- § 141.001[6/10] — ADOPTION OF MULTISTATE TAX COMPACT. The
- § 141.001[7/10] — ADOPTION OF MULTISTATE TAX COMPACT. The
- § 141.001[8/10] — ADOPTION OF MULTISTATE TAX COMPACT. The
- § 141.001[9/10] — ADOPTION OF MULTISTATE TAX COMPACT. The
- § 141.001[10/10] — ADOPTION OF MULTISTATE TAX COMPACT. The
- § 141.002 — COMMISSION MEMBER FOR THIS STATE. The governor
- § 141.003 — NOTICE OF MEETINGS. The comptroller shall file
- § 141.005 — INTERSTATE AUDIT ARTICLE ADOPTED. The provisions
- § 141.006 — REPORT. Before October 1 of each year, the
- § 142 — 142
- § 142.002 — DEFINITIONS. In this chapter:
- § 142.003 — LEGISLATIVE FINDING. The legislature finds that
- § 142.004 — NEGOTIATIONS. This state shall enter into
- § 142.005 — AUTHORITY TO ENTER INTO AGREEMENT. (a) The
- § 142.0055 — RULES. The comptroller may adopt rules relating
- § 142.006 — RELATIONSHIP TO STATE LAW. The agreement
- § 142.007 — AGREEMENT REQUIREMENTS. (a) The comptroller may
- § 142.008 — COOPERATING SOVEREIGNS. The agreement authorized
- § 142.009 — LIMITED BINDING AND BENEFICIAL EFFECT. (a) The
- § 142.010 — SELLER AND THIRD PARTY LIABILITY. (a) A
- § 142.011 — SETTLEMENT OF TAX, PENALTY, AND INTEREST. On or
- § 151.001 — SHORT TITLE. This chapter may be cited as the
- § 151.002 — APPLICABILITY OF DEFINITIONS, ETC. The
- § 151.0028 — "AMUSEMENT SERVICES". (a) "Amusement services"
- § 151.003 — "BUSINESS". "Business" means an activity of or
- § 151.0031 — "COMPUTER PROGRAM". "Computer program" means a
- § 151.0033 — "CABLE TELEVISION SERVICE". "Cable television
- § 151.0034 — "CREDIT REPORTING SERVICE". "Credit reporting
- § 151.0035 — "DATA PROCESSING SERVICE". (a) "Data processing
- § 151.0036 — "DEBT COLLECTION SERVICE". (a) "Debt
- § 151.0038 — "INFORMATION SERVICE". (a) "Information
- § 151.0039 — "INSURANCE SERVICE". (a) Except as provided in
- § 171.0001 — 171.0001
- § 151.00393 — INTERNET. "Internet" means collectively the
- § 151.00394 — INTERNET ACCESS SERVICE. (a) "Internet access
- § 151.004 — "IN THIS STATE". "In this state" means within
- § 151.0045 — "PERSONAL SERVICES". "Personal services" means
- § 151.0047 — "REAL PROPERTY REPAIR AND REMODELING". (a)
- § 151.0048 — REAL PROPERTY SERVICE. (a) Except as provided
- § 1951.003 — , Occupations Code; or
- § 151.005 — "SALE" OR "PURCHASE". "Sale" or "purchase" means
- § 151.006[1/2] — "SALE FOR RESALE." (a) "Sale for resale" means
- § 151.006[2/2] — "SALE FOR RESALE." (a) "Sale for resale" means
- § 151.007 — "SALES PRICE" OR "RECEIPTS". (a) Except as
- § 151.0075 — "SECURITY SERVICE". "Security service" means
- § 1702.102 — , Occupations Code.
- § 151.008 — "SELLER" OR "RETAILER". (a) "Seller" or
- § 151.0242 — 151.0242
- § 151.009 — "TANGIBLE PERSONAL PROPERTY". "Tangible personal
- § 151.010 — TAXABLE ITEM. "Taxable item" means tangible
- § 151.0101 — "TAXABLE SERVICES". (a) "Taxable services"
- § 160.001 — ;
- § 151.0102 — "TELEPHONE ANSWERING SERVICES". "Telephone
- § 151.0103 — 151.0103
- § 151.01032 — "TELEPHONE PREPAID CALLING CARD". "Telephone
- § 151.0104 — TELEPHONE COMPANY. For the purposes of this
- § 151.011 — "USE" AND "STORAGE". (a) Except as provided by
- § 151.012 — EFFECTIVE DATE OF TAX RATE CHANGES. (a) A
- § 151.101 — must take effect on the first day of a calendar quarter.
- § 151.021 — EMPLOYEES. The comptroller may employ
- § 151.022 — RETROACTIVE EFFECT OF RULES. The comptroller may
- § 151.023 — INVESTIGATIONS AND AUDITS. (a) The comptroller,
- § 151.0231 — MANAGED AUDITS. (a) In this section, "managed
- § 151.024 — PERSONS WHO MAY BE REGARDED AS RETAILERS. If the
- § 151.0241 — PERSONS PERFORMING DISASTER- OR EMERGENCY-
- § 151.025 — RECORDS REQUIRED TO BE KEPT. (a) All sellers
- § 151.026 — OUT-OF-STATE RECORDS. A taxpayer is entitled to
- § 151.027 — CONFIDENTIALITY OF TAX INFORMATION. (a)
- § 321.3022 — , 322.2022, or 323.3022; or
- § 552.003 — , Government Code.
- § 151.029 — REMEDIES NOT EXCLUSIVE. An action taken by the
- § 151.051 — SALES TAX IMPOSED. (a) A tax is imposed on each
- § 151.0515 — TEXAS EMISSIONS REDUCTION PLAN SURCHARGE. (a)
- § 382.037 — , Health and Safety Code.
- § 151.052 — COLLECTION BY RETAILER. (a) Except as provided
- § 151.407 — 151.407
- § 151.053 — SALES TAX BRACKETS. (a) If the sales price
- § 151.054 — GROSS RECEIPTS PRESUMED SUBJECT TO TAX. (a)
- § 151.055 — SALES OF ITEMS ACQUIRED FOR LEASE OR RENTAL. (a)
- § 151.056 — PROPERTY CONSUMED IN CONTRACTS TO IMPROVE REAL
- § 151.0565 — TAXABLE ITEMS SOLD OR PROVIDED UNDER DESTINATION
- § 151.058 — PROPERTY USED TO PROVIDE TAXABLE SERVICES AND
- § 151.0595 — SINGLE LOCAL TAX RATE FOR REMOTE SELLERS. (a)
- § 151.060 — PROPERTY CONSUMED IN REPAIR OF MOTOR VEHICLE.
- § 151.061[1/3] — SOURCING OF CHARGES FOR MOBILE TELECOMMUNICATIONS
- § 151.061[2/3] — SOURCING OF CHARGES FOR MOBILE TELECOMMUNICATIONS
- § 151.061[3/3] — SOURCING OF CHARGES FOR MOBILE TELECOMMUNICATIONS
- § 151.102 — USER LIABLE FOR TAX. (a) The person storing,
- § 151.103 — of this code.
- § 151.104 — SALE FOR STORAGE, USE, OR CONSUMPTION PRESUMED.
- § 151.105 — IMPORTATION FOR STORAGE, USE, OR CONSUMPTION
- § 151.106 — REGISTRATION OF RETAILERS. (a) A retailer who
- § 151.107[1/2] — RETAILER ENGAGED IN BUSINESS IN THIS STATE. (a)
- § 151.107[2/2] — RETAILER ENGAGED IN BUSINESS IN THIS STATE. (a)
- § 151.108 — INTERNET HOSTING. (a) In this section, "Internet
- § 151.151 — RESALE CERTIFICATE. A purchaser may give a
- § 151.152 — RESALE CERTIFICATE: FORM. (a) A resale
- § 151.153 — RESALE CERTIFICATE: COMMINGLED FUNGIBLE GOODS.
- § 151.154 — RESALE CERTIFICATE: LIABILITY OF PURCHASER. (a)
- § 151.310 — (a)(1) or (2) of this code; except that any use by the
- § 151.155 — EXEMPTION CERTIFICATE. (a) Except as provided
- § 151.309 — or 151.310(a)(1) or (2) of this code; except that any use by
- § 151.1551[1/2] — REGISTRATION NUMBER REQUIRED FOR TIMBER AND
- § 151.1551[2/2] — REGISTRATION NUMBER REQUIRED FOR TIMBER AND
- § 151.156 — TAX-FREE PURCHASES OF CERTAIN EXPORTED ITEMS.
- § 151.157 — CUSTOMS BROKERS. (a) A customs broker, or an
- § 151.307 — (b)(2) only under procedures established by this section,
- § 151.1575 — (a)(1) that tangible personal property has been exported
- § 151.1575[1/2] — REQUIREMENTS RELATING TO ISSUING DOCUMENTATION
- § 151.1575[2/2] — REQUIREMENTS RELATING TO ISSUING DOCUMENTATION
- § 151.158 — EXPORT STAMPS. (a) The comptroller shall have
- § 151.159 — REFUNDS; IDENTIFICATION CARDS. (a) The
- § 151.160 — DEPOSITS. Penalties collected by the comptroller
- § 151.201 — SALES TAX PERMITS. (a) The comptroller shall
- § 14.12 — (1).
- § 151.202 — APPLICATION FOR PERMIT. (a) A person desiring
- § 151.2021 — CANCELLATION OF INACTIVE PERMIT. (a) The
- § 151.203 — SUSPENSION AND REVOCATION OF PERMIT. (a) If a
- § 151.204 — REISSUED OR NEW PERMIT AFTER REVOCATION OR
- § 151.205 — APPEALS. A taxpayer may appeal the revocation or
- § 151.251 — SECURITY REQUIRED. (a) An applicant for a sales
- § 151.252 — TEMPORARY PERMIT. (a) The comptroller may issue
- § 151.253 — SECURITY: REQUIREMENTS. (a) The security
- § 151.254 — EXEMPTION FROM FILING SECURITY. (a) A person
- § 151.255 — NOTICE. (a) If the comptroller determines that
- § 151.256 — FAILURE TO PROVIDE SECURITY: LOSS OF PERMIT. If
- § 151.257 — FORFEITURE OF SECURITY: DETERMINATION. (a) If
- § 151.258 — SALE OF SECURITY. (a) If necessary to recover
- § 151.259 — SECURITY INSUFFICIENT TO PAY TAX. (a) If
- § 151.260 — SECURITY SUFFICIENT TO PAY TAX. (a) If the
- § 151.261 — NOTICE TO CITIES. If a permit or registration is
- § 151.262 — SUITS BY ATTORNEY GENERAL. (a) The attorney
- § 151.301 — "EXEMPTED FROM THE TAXES IMPOSED BY THIS
- § 151.302 — SALES FOR RESALE. (a) The sale for resale of a
- § 151.3021 — PACKAGING SUPPLIES AND WRAPPING. (a) In this
- § 151.303 — PREVIOUSLY TAXED ITEMS: USE TAX EXEMPTION OR
- § 151.304 — OCCASIONAL SALES. (a) An occasional sale of a
- § 151.305 — COIN-OPERATED MACHINE SALES. (a) The following
- § 151.3051 — SALES THROUGH CERTAIN VENDING MACHINES. (a)
- § 151.306 — TRANSFERS OF COMMON INTERESTS IN PROPERTY. If an
- § 151.3071 — INSTALLATION OF CERTAIN EQUIPMENT FOR EXPORT.
- § 151.308 — ITEMS TAXED BY OTHER LAW. (a) The following are
- § 152.001 — ;
- § 151.310[1/2] — RELIGIOUS, EDUCATIONAL, AND PUBLIC SERVICE
- § 151.310[2/2] — RELIGIOUS, EDUCATIONAL, AND PUBLIC SERVICE
- § 151.3101 — AMUSEMENT SERVICES EXEMPTIONS. (a) Amusement
- § 351.1015 — (a)(5)(B) of this code.
- § 151.3102 — SALE BY NONPROFIT ORGANIZATION AT COUNTY FAIR.
- § 151.3105 — BINGO EQUIPMENT PURCHASED BY CERTAIN
- § 151.311 — TAXABLE ITEMS INCORPORATED INTO OR USED FOR
- § 14.07 — ; Acts 1993, 73rd Leg., ch. 831, Sec. 1, eff. Oct. 1, 1993.
- § 151.3111 — SERVICES ON CERTAIN EXEMPTED PERSONAL PROPERTY.
- § 151.326 — 151.326
- § 7.03 — , eff. Oct. 1, 1991; Acts 1995, 74th Leg., ch. 1000, Sec.
- § 151.312 — PERIODICALS AND WRITINGS OF RELIGIOUS,
- § 151.313[1/2] — HEALTH CARE SUPPLIES. (a) The following items
- § 151.313[2/2] — HEALTH CARE SUPPLIES. (a) The following items
- § 151.3131 — FIREARM SAFETY EQUIPMENT. (a) In this section,
- § 151.3132 — FEMININE HYGIENE PRODUCTS. (a) In this
- § 151.3133 — MATERNITY CLOTHING. (a) In this section,
- § 151.3134 — BREAST MILK PUMPING PRODUCTS. (a) In this
- § 151.3135 — BABY BOTTLES. (a) In this section, "baby
- § 151.314 — FOOD AND FOOD PRODUCTS. (a) Food products for
- § 401.11[1/2] — of its Food Code to prevent food-borne illness and any other
- § 401.11[2/2] — of its Food Code to prevent food-borne illness and any other
- § 151.3141 — FOOD STAMP PURCHASES. (a) Items purchased in
- § 151.315 — WATER. Water is exempted from the taxes imposed
- § 151.316 — AGRICULTURAL ITEMS. (a) Subject to Section
- § 151.1551 — , the following items are exempted from the taxes imposed by
- § 137.3 — ;
- § 151.3162 — TIMBER ITEMS. (a) In this section, "original
- § 151.317 — GAS AND ELECTRICITY. (a) Subject to Sections
- § 151.3171 — SULPHUR. Sulphur is exempted from the taxes
- § 151.318[1/4] — PROPERTY USED IN MANUFACTURING. (a) The
- § 151.318[2/4] — PROPERTY USED IN MANUFACTURING. (a) The
- § 151.318[3/4] — PROPERTY USED IN MANUFACTURING. (a) The
- § 151.318[4/4] — PROPERTY USED IN MANUFACTURING. (a) The
- § 4.40 — , eff. July 1, 1997; Acts 1997, 75th Leg., ch. 1040, Sec.
- § 151.3181 — DIVERGENT USE OF PROPERTY USED IN MANUFACTURING.
- § 151.3182 — CERTAIN PROPERTY USED IN RESEARCH AND
- § 171.0002 — or as a member of a combined group that is a taxable entity,
- § 403.014 — , Government Code.
- § 151.3185[1/2] — PROPERTY USED IN THE PRODUCTION OF MOTION
- § 151.3185[2/2] — PROPERTY USED IN THE PRODUCTION OF MOTION
- § 151.3186 — PROPERTY USED IN CABLE TELEVISION, INTERNET
- § 151.319 — NEWSPAPERS AND PROPERTY USED IN NEWSPAPER
- § 151.320 — MAGAZINES. (a) Subscriptions to magazines that
- § 151.321 — UNIVERSITY AND COLLEGE STUDENT ORGANIZATIONS.
- § 61.003 — , Education Code;
- § 151.322 — CONTAINERS. (a) The following are exempted from
- § 151.323 — CERTAIN TELECOMMUNICATIONS SERVICES. (a) There
- § 151.324 — EQUIPMENT USED ELSEWHERE FOR MINERAL EXPLORATION
- § 151.325 — BASIC FEE FOR INTERNET ACCESS SERVICE. (a) The
- § 151.327 — SCHOOL SUPPLIES AND SCHOOL BACKPACKS BEFORE START
- § 151.328[1/2] — AIRCRAFT. (a) Aircraft are exempted from the
- § 151.328[2/2] — AIRCRAFT. (a) Aircraft are exempted from the
- § 151.329 — CERTAIN SHIPS AND SHIP EQUIPMENT. The following
- § 151.3291 — BOATS AND BOAT MOTORS. (a) The sale, other
- § 151.330 — INTERSTATE SHIPMENTS, COMMON CARRIERS, AND
- § 151.331 — ROLLING STOCK; TRAIN FUEL AND SUPPLIES. (a)
- § 151.332 — CERTAIN SALES BY SENIOR CITIZEN ORGANIZATIONS.
- § 151.333 — ENERGY-EFFICIENT PRODUCTS. (a) In this section,
- § 151.3335 — WATER-EFFICIENT PRODUCTS. (a) In this section:
- § 151.334 — COMPONENTS OF TANGIBLE PERSONAL PROPERTY USED IN
- § 151.336 — CERTAIN COINS AND PRECIOUS METALS. The sale of
- § 151.337 — SALES BY OR TO INDIAN TRIBES. (a) A taxable
- § 151.338 — ENVIRONMENT AND CONSERVATION SERVICES. (a)
- § 151.339 — PREEXISTING CONTRACTS AND BIDS. The receipts
- § 151.340 — OFFICIAL STATE COIN. Official state coins
- § 151.341 — ITEMS SOLD TO OR USED BY DEVELOPMENT
- § 151.3415 — ITEMS SOLD TO OR USED TO CONSTRUCT, MAINTAIN,
- § 151.342 — AGRIBUSINESS ITEMS. (a) There are exempted from
- § 151.343 — ANIMALS SOLD BY NONPROFIT ANIMAL SHELTERS OR
- § 151.344 — POST EXCHANGES ON STATE MILITARY PROPERTY. (a)
- § 151.346 — INTERCORPORATE SERVICES. (a) There are exempt
- § 151.347 — CERTAIN LAWN AND YARD SERVICE. There are
- § 151.348 — COOPERATIVE RESEARCH AND DEVELOPMENT VENTURES.
- § 151.3501 — LABOR TO RESTORE, REPAIR, OR REMODEL HISTORIC
- § 151.3503 — SERVICES BY EMPLOYEES. (a) The following are
- § 151.351 — INFORMATION SERVICES AND DATA PROCESSING
- § 151.353 — COURT REPORTING SERVICES. (a) Court reporting
- § 151.354 — SERVICES BY EMPLOYEES OF PROPERTY MANAGEMENT
- § 151.355 — WATER-RELATED EXEMPTIONS. The following are
- § 151.356 — OFFSHORE SPILL RESPONSE CONTAINMENT PROPERTY.
- § 11.271 — (f); and
- § 151.3565 — EMERGENCY PREPARATION SUPPLIES FOR LIMITED
- § 151.359 — PROPERTY USED IN CERTAIN DATA CENTERS; TEMPORARY
- § 151.429[1/2] — ;
- § 151.429[2/2] — ;
- § 151.3595[1/2] — PROPERTY USED IN CERTAIN LARGE DATA CENTER
- § 151.3595[2/2] — PROPERTY USED IN CERTAIN LARGE DATA CENTER
- § 151.401 — TAX DUE DATES. (a) The taxes imposed by this
- § 151.402 — TAX REPORT DATES. (a) A tax report required by
- § 151.403 — WHO MUST FILE A REPORT. (a) A person subject to
- § 151.405 — OTHER DUE DATES SET BY COMPTROLLER. (a) The
- § 151.406 — CONTENTS AND FORM OF REPORT. (a) Except as
- § 151.408 — ACCOUNTING BASIS FOR REPORTS. A taxpayer whose
- § 151.409 — REPORTS AND PAYMENTS: WHERE MADE. A tax report
- § 151.410 — METHOD OF REPORTING SALES TAX: GENERAL RULE. A
- § 151.411 — METHOD OF REPORTING: SELLERS HAVING SALES BELOW
- § 151.412 — OPTIONAL METHOD OF REPORTING: PERCENTAGE OF
- § 151.413 — OPTIONAL METHOD OF REPORTING: SMALL GROCERS.
- § 151.414 — "RETAIL GROCER" DEFINED. In this subchapter,
- § 151.415 — ASSESSMENT OF PENALTIES AND INTEREST AGAINST
- § 151.416 — COMMINGLED RECEIPTS AND TAX. A seller who has an
- § 151.417 — DIRECT PAYMENT OF TAX BY PURCHASER. (a) The
- § 151.4171 — OPTIONAL REPORTING METHOD: PERCENTAGE-BASED.
- § 151.418 — ISSUANCE OF DIRECT PAYMENT PERMIT. (a) The
- § 151.419 — APPLICATION FOR DIRECT PAYMENT PERMITS:
- § 151.420 — REVOCATION OF DIRECT PAYMENT PERMIT. (a) A
- § 151.421 — VOLUNTARY RELINQUISHMENT OF DIRECT PAYMENT
- § 151.422 — CANCELLATION OR TERMINATION OF DIRECT PAYMENT
- § 151.423 — REIMBURSEMENT TO TAXPAYER FOR TAX COLLECTIONS. A
- § 151.424 — DISCOUNT FOR PREPAYMENTS. (a) A taxpayer who
- § 151.425 — FORFEITURE OF DISCOUNT OR REIMBURSEMENT. If a
- § 151.426[1/2] — CREDITS AND REFUNDS FOR BAD DEBTS, RETURNED
- § 151.426[2/2] — CREDITS AND REFUNDS FOR BAD DEBTS, RETURNED
- § 151.4261 — CREDIT OR REIMBURSEMENT IN RETURN TRANSACTIONS.
- § 151.427 — DEDUCTION FOR PROPERTY ON WHICH THE TAX IS PAID
- § 151.428 — INTEREST CHARGED BY RETAILER ON AMOUNTS OF TAXES
- § 14.27 — (b)(2), eff. Aug. 28, 1989; Acts 1997, 75th Leg., ch. 165, Sec.
- § 30.250 — , eff. Sept. 1, 1997.
- § 2303.401 — , Government Code.
- § 18.010 — , eff. Sept. 1, 2001; Acts 2003, 78th Leg., ch. 814, Sec.
- § 3.51 — , 3.52, 3.53, eff. Sept. 1, 2003.
- § 151.4291[1/2] — TAX REFUNDS FOR DEFENSE READJUSTMENT PROJECTS.
- § 151.4291[2/2] — TAX REFUNDS FOR DEFENSE READJUSTMENT PROJECTS.
- § 151.4292[1/2] — TAX REFUND PILOT PROGRAM FOR CERTAIN PERSONS WHO
- § 151.4292[2/2] — TAX REFUND PILOT PROGRAM FOR CERTAIN PERSONS WHO
- § 151.430 — DETERMINATION OF OVERPAID AMOUNTS. (a) This
- § 151.4305 — TAX REFUNDS FOR OIL OR GAS SEVERANCE TAXPAYERS.
- § 151.431 — SALES AND USE TAX REFUND FOR JOB RETENTION. (a)
- § 151.432 — DEDUCTIONS OF TAX ON TICKET OR ADMISSION DOCUMENT
- § 151.461 — DEFINITIONS. In this subchapter:
- § 151.462 — REPORTS BY BREWERS, BREWPUBS, WHOLESALERS, AND
- § 151.463 — RULES. The comptroller may adopt rules to
- § 151.464 — CONFIDENTIALITY. Except as provided by Section
- § 111.006 — , information contained in a report required to be filed by
- § 151.465 — APPLICABILITY TO CERTAIN BREWERS. This
- § 151.466 — APPLICABILITY TO CERTAIN BREWERS. This
- § 151.4661 — APPLICABILITY TO CERTAIN BREWPUBS. This
- § 151.467 — SUSPENSION OR CANCELLATION OF PERMIT. If a person
- § 151.468 — CIVIL PENALTY; CRIMINAL PENALTY. (a) If a
- § 151.469 — ACTION BY TEXAS ALCOHOLIC BEVERAGE COMMISSION. If
- § 151.470 — AUDIT; INSPECTION. The comptroller may audit,
- § 151.471 — ACTION BY ATTORNEY GENERAL; VENUE; ATTORNEY'S
- § 151.481 — DEFINITIONS. In this subchapter:
- § 151.482 — REPORTS BY MANUFACTURERS AND DISTRIBUTORS. (a)
- § 151.483 — RULES. The comptroller may adopt rules as
- § 151.484 — CONFIDENTIALITY. Except as provided by Section
- § 151.485 — CIVIL PENALTY. (a) If a manufacturer or
- § 151.486 — ACTION BY TEXAS DEPARTMENT OF MOTOR VEHICLES. If
- § 151.487 — AUDIT; INSPECTION. The comptroller may audit,
- § 151.488 — ACTION BY ATTORNEY GENERAL; VENUE; ATTORNEY'S
- § 151.501 — DETERMINATION AFTER THE FILING OF A REPORT. If a
- § 151.503 — DETERMINATION IF NO REPORT FILED. (a) If a
- § 151.504 — DETERMINATION WHEN A BUSINESS IS DISCONTINUED.
- § 151.505 — WHEN DETERMINATION BECOMES FINAL. A
- § 151.507 — LIMITATIONS ON DETERMINATION. (a) A notice of a
- § 151.508 — OFFSETS. In making a determination, the
- § 151.509 — PETITION FOR REDETERMINATION. A person
- § 151.510 — HEARING ON REDETERMINATION. (a) If a petition
- § 151.511 — REDETERMINATION. (a) The comptroller may
- § 151.512 — INTEREST. Unpaid taxes imposed by this chapter
- § 151.514 — NOTICES. The comptroller shall give notice of a
- § 151.515 — PROCEEDINGS AGAINST CONSUMER. This chapter does
- § 151.601 — SUIT. The comptroller may bring an action in a
- § 151.602 — VENUE. A suit brought under this subchapter
- § 151.603 — EVIDENCE: COMPTROLLER'S CERTIFICATE. In an
- § 151.604 — FORM OF ACTION. A suit under this subchapter
- § 151.605 — WRITS OF ATTACHMENT. In a suit under this
- § 151.606 — SERVICE OF PROCESS. In a suit under this
- § 151.607 — LIMITATION PERIOD. The limitation period
- § 151.608 — JUDGMENTS. (a) A judgment in favor of the state
- § 151.614 — RES JUDICATA. In the determination of a suit
- § 151.615 — TAX SUIT COMITY. A court of this state shall
- § 151.701 — USE OF STAMPS OR TOKENS PROHIBITED. No person
- § 151.703 — FAILURE TO REPORT OR PAY TAX. (a) A person who
- § 151.7032 — FAILURE TO PAY TAXES COLLECTED; CRIMINAL PENALTY
- § 151.704 — SALES TAX ABSORPTION; CRIMINAL PENALTY. (a)
- § 151.705 — COLLECTION OF USE TAX; CRIMINAL PENALTY. A
- § 151.707 — RESALE OR EXEMPTION CERTIFICATE; CRIMINAL
- § 151.7075 — FAILURE TO PRODUCE CERTAIN RECORDS AFTER USING
- § 151.708 — SELLING WITHOUT PERMIT; CRIMINAL PENALTY. (a)
- § 151.709 — FAILURE TO FURNISH REPORT; CRIMINAL PENALTY.
- § 151.7101 — ELECTION OF OFFENSES. If a violation of a
- § 151.7102 — FALSE ENTRY OR FAILURE TO ENTER IN RECORDS. (a)
- § 151.7103 — FAILURE TO PRODUCE FOR INSPECTION OR ALLOW
- § 151.711 — LIMITATIONS ON PROSECUTIONS. An indictment or
- § 151.712 — CIVIL PENALTY FOR PERSONS CERTIFYING EXPORTS.
- § 151.713 — FURNISHING FALSE INFORMATION TO CUSTOMS BROKER;
- § 151.714 — VENUE FOR CRIMINAL PROSECUTION. Venue for
- § 151.801 — DISPOSITION OF PROCEEDS. (a) Except for the
- § 2028.2041 — , Occupations Code, an amount equal to the proceeds from the
- § 1.4G — explosives by the United States Department of Transportation in
- § 152.001[1/3] — DEFINITIONS. In this chapter:
- § 152.001[2/3] — DEFINITIONS. In this chapter:
- § 152.001[3/3] — DEFINITIONS. In this chapter:
- § 502.166 — (e), Transportation Code;
- § 30.251 — , eff. Sept. 1, 1997; Acts 1997, 75th Leg., ch. 1040, Sec. 26,
- § 152.002 — TOTAL CONSIDERATION. (a) "Total consideration"
- § 353.402 — , Finance Code;
- § 152.003 — DUTIES OF COMPTROLLER. (a) The comptroller may:
- § 152.021 — RETAIL SALES TAX. (a) A tax is imposed on every
- § 152.0215 — TEXAS EMISSIONS REDUCTION PLAN SURCHARGE. (a)
- § 152.022 — TAX ON MOTOR VEHICLE PURCHASED OUTSIDE THIS
- § 152.023 — TAX ON MOTOR VEHICLE BROUGHT INTO STATE BY NEW
- § 152.024 — TAX ON AN EVEN EXCHANGE OF MOTOR VEHICLES. (a)
- § 152.025 — TAX ON GIFT OF MOTOR VEHICLE. (a) A tax is
- § 152.026 — TAX ON GROSS RENTAL RECEIPTS. (a) A tax is
- § 152.027 — TAX ON METAL DEALER PLATES. (a) A use tax is
- § 503.061 — or 503.0615, Transportation Code.
- § 152.028 — USE TAX ON MOTOR VEHICLE BROUGHT BACK INTO STATE.
- § 152.041 — GENERAL COLLECTION PROCEDURE. (a) The tax
- § 152.0411 — COLLECTION BY SELLERS. (a) Except as provided
- § 152.0412[1/2] — STANDARD PRESUMPTIVE VALUE; USE BY TAX ASSESSOR-
- § 152.0412[2/2] — STANDARD PRESUMPTIVE VALUE; USE BY TAX ASSESSOR-
- § 152.042 — COLLECTION OF TAX ON METAL DEALER PLATES. A
- § 152.043 — COLLECTION OF TAX ON MOTOR VEHICLES OPERATED BY
- § 152.044 — PAYMENT BY SELLER. (a) If the comptroller on an
- § 152.045 — COLLECTION OF TAX ON GROSS RENTAL RECEIPTS. (a)
- § 152.046 — CHANGE IN TAX STATUS OF MOTOR VEHICLE. (a) If
- § 152.047 — COLLECTION OF TAX ON SELLER-FINANCED SALE. (a)
- § 152.0472 — DETERMINATION OF WHETHER LOAN IS FACTORED,
- § 152.0475 — REGISTRATION OF RELATED FINANCE COMPANY. (a)
- § 152.048 — GROSS RECEIPTS PRESUMED SUBJECT TO TAX. (a) All
- § 152.065 — are presumed to be subject to the provisions of this code.
- § 152.061 — REGISTRATION OF MOTOR VEHICLE PURCHASED FOR
- § 152.062 — REQUIRED STATEMENTS. (a) The persons obligated
- § 501.072 — , Transportation Code, as applicable.
- § 152.063 — RECORDS. (a) The seller of a motor vehicle
- § 152.0635 — RECORDS OF CERTAIN SELLERS. (a) In addition to
- § 152.064 — TAX RECEIPTS. (a) The comptroller shall
- § 152.066 — DEFICIENCY DETERMINATION; PENALTY AND INTEREST.
- § 152.067 — PETITION FOR REDETERMINATION OF A DEFICIENCY.
- § 152.068 — REVOCATION OF MOTOR VEHICLE RETAIL SELLER'S
- § 152.069 — REGISTRATION OF MOTOR VEHICLE USING SELLER-
- § 152.081 — DRIVER TRAINING MOTOR VEHICLES. The taxes
- § 503.001 — , Transportation Code;
- § 152.082 — SALE OF MOTOR VEHICLE TO OR USE OF MOTOR VEHICLE
- § 152.083 — LEASE OF MOTOR VEHICLE TO PUBLIC AGENCY. (a)
- § 502.451 — , Transportation Code.
- § 152.084 — RENTAL OF MOTOR VEHICLE TO PUBLIC AGENCY. The
- § 152.085 — RENTAL OF MOTOR VEHICLE FOR PURPOSES OF RE-
- § 152.086 — MOTOR VEHICLES DRIVEN BY HANDICAPPED PERSONS.
- § 152.087 — FIRE TRUCKS AND EMERGENCY MEDICAL SERVICES
- § 502.456 — , Transportation Code, applies.
- § 152.088 — MOTOR VEHICLES USED FOR RELIGIOUS PURPOSES. The
- § 152.089 — EXEMPT VEHICLES. (a) The taxes imposed by this
- § 152.090 — CERTAIN HYDROGEN-POWERED MOTOR VEHICLES. (a) In
- § 152.091 — FARM OR TIMBER USE. (a) The taxes imposed by
- § 152.092 — MOTOR VEHICLES TRANSPORTED OUT OF STATE. (a)
- § 152.093 — MOTOR VEHICLES SOLD TO CERTAIN LICENSED CHILD-
- § 152.101 — PENALTY FOR SIGNING FALSE STATEMENT OR
- § 152.102 — OPERATION WITHOUT PAYMENT OF TAX. (a) A person
- § 152.103 — FAILURE TO KEEP RECORDS.
- § 152.104 — FAILURE TO REMIT TAX COLLECTED. (a) A person
- § 152.105 — VENUE FOR CRIMINAL PROSECUTIONS. Venue for
- § 152.106 — PROHIBITED ADVERTISING; CRIMINAL PENALTY. (a)
- § 152.121 — TAX SENT TO COMPTROLLER. (a) After crediting
- § 152.122 — ALLOCATION OF TAX. The comptroller shall deposit
- § 152.1222 — ALLOCATION OF CERTAIN TAX REVENUE TO PROPERTY
- § 152.123 — TAX RETAINED BY COUNTY. (a) The county tax
- § 154.001[1/2] — DEFINITIONS. In this chapter:
- § 154.001[2/2] — DEFINITIONS. In this chapter:
- § 30.262 — , eff. Sept. 1, 1997; Acts 1997, 75th Leg., ch. 1040,
- § 19.15 — , eff. Sept. 1, 1997; Acts 2001, 77th Leg., ch. 540, Sec. 1,
- § 154.002 — STORAGE. (a) The commercial business location
- § 154.021 — IMPOSITION AND RATE OF TAX. (a) A tax is
- § 154.022 — TAX IMPOSED ON FIRST SALE OF CIGARETTES. The
- § 154.0225 — LIABILITY OF PERMITTED DISTRIBUTOR. A permitted
- § 154.023 — IMPACT OF TAX. The ultimate consumer or user in
- § 154.024 — IMPORTATION OF SMALL QUANTITIES. (a) A person
- § 154.025 — LIEN TO SECURE PAYMENT OF TAX. (a) In this
- § 40.232 — ;
- § 154.041 — STAMP REQUIRED. (a) A person who pays a tax
- § 154.0415 — CIGARETTES TO WHICH STAMPS MAY NOT BE AFFIXED.
- § 154.042 — DISTRIBUTOR. (a) A distributor shall affix the
- § 154.043 — SALE OF STAMPS. Except as provided in Section
- § 154.044 — of this code, only the comptroller may sell cigarette stamps.
- § 154.045 — RECALL BY COMPTROLLER. (a) The comptroller may
- § 154.046 — INVOICE FOR STAMPS. (a) The comptroller shall
- § 154.047 — STAMPS SHIPPED WITH DRAFT ATTACHED. (a) A
- § 154.050 — PAYMENT. (a) The comptroller shall require that
- § 154.051 — CIGARETTE TAX RECOVERY TRUST FUND. (a) The
- § 154.052[1/3] — When the money in the distributor's account equals 20
- § 154.052[2/3] — When the money in the distributor's account equals 20
- § 154.052[3/3] — When the money in the distributor's account equals 20
- § 154.052 — DISTRIBUTOR'S STAMPING ALLOWANCE. (a) A
- § 154.053 — MANUFACTURE OF STAMPS. (a) The comptroller
- § 154.054 — REDEMPTION AND DESTRUCTION OF STAMPS. (a) The
- § 154.058 — INVENTORY ON TAX INCREASE. (a) On the effective
- § 154.060 — CANCELLATION. No person may cancel, mark, alter,
- § 154.061 — PENALTY FOR FAILURE TO PAY TAX. (a) A
- § 154.101 — PERMITS. (a) A person may not engage in
- § 154.1015 — SALES; PERMIT HOLDERS AND NONPERMIT HOLDERS.
- § 154.102 — COMBINATION PERMIT. (a) The comptroller may
- § 154.107 — DENIAL OF PERMIT. The comptroller may reject an
- § 154.110 — ISSUANCE OF PERMIT. (a) The comptroller shall
- § 154.111 — PERMIT YEAR; FEES. (a) A permit required by
- § 154.1135 — PAYMENT FOR PERMITS. (a) An applicant for a
- § 154.114 — FINAL SUSPENSION OR REVOCATION OF A PERMIT. (a)
- § 154.1141 — SUMMARY SUSPENSION OF A PERMIT. (a) The
- § 154.1145 — HEARINGS. Unless otherwise provided by this
- § 154.116 — COMPTROLLER MAY REFUSE TO SELL STAMPS. The
- § 154.117 — DISPLAY OF PERMIT. (a) Each permit holder shall
- § 154.121 — REVENUE. (a) Except as provided by Subsection
- § 154.152 — INTERSTATE STOCK. (a) A distributor shall set
- § 154.201 — RECORD OF PURCHASE OR RECEIPT. Each distributor,
- § 154.202 — RECORD OF STAMPS. (a) A distributor shall keep
- § 154.203 — REPORT OF SALE OR USE. (a) Each interstate
- § 154.204 — MANUFACTURER'S RECORDS AND REPORTS. (a) A
- § 154.205 — MANUFACTURER'S REPRESENTATIVE'S RECORDS. A
- § 154.207 — COMMON CARRIER RECORDS. (a) Each common carrier
- § 154.208 — BONDED AGENT'S RECORDS. (a) Each bonded agent
- § 154.2085 — EXPORT WAREHOUSE'S RECORDS. (a) Each export
- § 154.209 — AVAILABILITY OF RECORDS. (a) Except as provided
- § 154.210 — DISTRIBUTOR'S REPORT. (a) A distributor shall
- § 154.211 — FAILURE TO PRODUCE RECORDS. (a) A person's
- § 154.212 — REPORTS BY WHOLESALERS AND DISTRIBUTORS OF
- § 154.301 — COMPLIANCE INVESTIGATION AND RECOVERY OF COSTS.
- § 154.302 — PAYMENT OF DOUBLE AMOUNT. (a) If the
- § 154.304 — INSPECTION. (a) To determine the tax liability
- § 154.305 — REFUND FOR STAMPS. (a) The comptroller may
- § 154.306 — EXCHANGE OF STAMPS. The comptroller may exchange
- § 154.307 — RECORDS. The comptroller shall keep a record of:
- § 154.308 — DEFICIENCY DETERMINATION, PENALTIES, AND
- § 154.309 — REDETERMINATION. (a) A person who receives
- § 154.403 — SEIZURE. (a) The comptroller with or without
- § 154.404 — COMPTROLLER'S REPORT. (a) If the comptroller
- § 154.4045 — SALE OF SEIZED CIGARETTES. (a) Cigarettes are
- § 154.405 — FORFEITURE PROCEEDING. (a) The owner of
- § 154.406 — DISPOSITION OF FORFEITED PROPERTY. (a) The
- § 154.407 — PHOTOGRAPHIC EVIDENCE IN CASES INVOLVING SEIZED
- § 154.409 — UNSTAMPED CIGARETTES. If cigarettes seized under
- § 154.4095 — DECEPTIVE TRADE PRACTICE. Selling a package of
- § 154.410 — SEIZURE OR SALE NO DEFENSE. The seizure,
- § 154.411 — WAIVER PERMITTED. (a) The comptroller may waive
- § 154.412 — PAYMENT TO TREASURY. The comptroller shall
- § 154.413 — PREFERRED STATE TAX LIEN. (a) All taxes, fines,
- § 154.414 — RECIPROCAL AGREEMENTS. (a) The comptroller may
- § 154.415 — DONATIONS. The comptroller may accept gifts,
- § 154.501 — PENALTIES. (a) A person violates this chapter
- § 154.502 — UNSTAMPED CIGARETTES. Except as provided by
- § 154.5025 — AFFIXING STAMPS TO CERTAIN CIGARETTES. A person
- § 154.503 — POSSESSION IN QUANTITIES LESS THAN 10,000. (a)
- § 154.504 — POSSESSION OF QUANTITIES LESS THAN INDIVIDUAL
- § 154.505 — CANCELLATION OF STAMP. A person commits an
- § 154.506 — CONCEALMENT OF A VIOLATION. A person commits an
- § 154.507 — MISLEADING THE COMPTROLLER. A person commits an
- § 154.508 — REFUSING TO SURRENDER CIGARETTES. A person
- § 154.509 — PERMITS. A person commits an offense if the
- § 154.5095 — FINGERPRINTS. The comptroller may refuse to
- § 154.510 — MISDEMEANOR. An offense under Sections 154.502,
- § 154.511 — TRANSPORTATION OF CIGARETTES. A person, other
- § 154.512 — INSPECTION OF PREMISES. A person commits an
- § 154.513 — PREVIOUSLY USED OR OLD DESIGN STAMPS. A person
- § 154.514 — SALE OF STAMPS. A person commits an offense if
- § 154.515 — POSSESSION IN QUANTITIES OF 10,000 OR MORE. (a)
- § 154.516 — BOOKS AND RECORDS. A person commits an offense
- § 154.517 — FELONY. An offense under Sections 154.511
- § 154.518 — OVERLAP OF PENALTIES. If an offense is
- § 154.519 — VENUE. Venue of a prosecution for an offense
- § 154.520 — COUNTERFEIT STAMPS. (a) A person commits an
- § 154.601 — NATURE OF TAX. (a) The tax imposed by this
- § 154.602 — FUNDS FOR ENFORCEMENT. The legislature may
- § 154.603 — DISPOSITION OF REVENUE. (a) After the
- § 154.6035 — ALLOCATION OF CERTAIN REVENUE TO PROPERTY TAX
- § 155.001[1/2] — DEFINITIONS. In this chapter:
- § 155.001[2/2] — DEFINITIONS. In this chapter:
- § 155.002 — STORAGE. (a) The commercial business location
- § 155.021 — TAX IMPOSED ON CIGARS. (a) A tax is imposed and
- § 155.111 — of this code is accompanied by an affidavit stating that
- § 155.0211 — TAX IMPOSED ON TOBACCO PRODUCTS OTHER THAN
- § 155.0212 — LIABILITY OF PERMITTED DISTRIBUTOR. A permitted
- § 155.023 — PAYMENT OF TAX. (a) A distributor shall pay the
- § 155.024 — EXCEPTION FOR PERSONAL USE. A person who
- § 155.025 — MANUFACTURING EXEMPTION. Raw tobacco sold to a
- § 155.026 — PENALTY FOR FAILURE TO PAY TAX. (a) A
- § 155.027 — VENUE. Venue of a suit for collection of a
- § 155.028 — IMPACT OF TAX. The ultimate consumer or user in
- § 155.041 — PERMITS. (a) A person may not engage in
- § 155.0415 — SALES: PERMIT HOLDERS AND NONPERMIT HOLDERS.
- § 155.045 — COMBINATION PERMIT. The comptroller may issue a
- § 155.048 — ISSUANCE OF PERMITS. (a) The comptroller shall
- § 155.0481 — DENIAL OF PERMIT. The comptroller may reject an
- § 155.049 — PERMIT YEAR; FEES. (a) A permit required by
- § 155.050 — PAYMENT FOR PERMITS. (a) An applicant for a
- § 155.053 — DISPLAY OF PERMIT. (a) Each permit holder shall
- § 155.058 — REVENUE. (a) Except as provided by Subsection
- § 155.059 — FINAL SUSPENSION OR REVOCATION OF PERMIT. (a)
- § 155.0591 — SUMMARY SUSPENSION OF A PERMIT. (a) The
- § 155.0595 — HEARINGS. Unless otherwise provided by this
- § 155.101 — RECORD OF PURCHASE OR RECEIPT. Each distributor,
- § 155.102 — REPORT OF SALE OR USE. (a) Each interstate
- § 155.103 — MANUFACTURER'S RECORDS AND REPORTS. (a) A
- § 155.104 — MANUFACTURER'S REPRESENTATIVE'S RECORDS. A
- § 155.105 — REPORTS BY WHOLESALERS AND DISTRIBUTORS OF CIGARS
- § 155.107 — COMMON CARRIER RECORDS. (a) Each common carrier
- § 155.108 — BONDED AGENT'S RECORDS. (a) Each bonded agent
- § 155.109 — EXPORT WAREHOUSE'S RECORDS. (a) Each export
- § 155.110 — AVAILABILITY OF RECORDS. (a) Except as provided
- § 155.112 — FAILURE TO PRODUCE RECORDS. (a) A person's
- § 155.141 — DONATIONS. The comptroller may accept gifts,
- § 155.143 — SEIZURE. (a) The comptroller with or without
- § 155.144 — COMPTROLLER'S REPORT. (a) If the comptroller
- § 155.1445 — SALE OF SEIZED TOBACCO PRODUCTS. (a) Tobacco
- § 155.145 — FORFEITURE PROCEEDING. (a) The owner of
- § 155.1451 — DISPOSITION OF FORFEITED PROPERTY. (a) The
- § 155.146 — PHOTOGRAPHIC EVIDENCE IN CASES INVOLVING SEIZED
- § 155.150 — SEIZURE OR SALE NO DEFENSE. The seizure,
- § 155.151 — WAIVER PERMITTED. (a) The comptroller may waive
- § 155.152 — PAYMENT TO TREASURY. The comptroller shall
- § 155.153 — PREFERRED STATE TAX LIEN. (a) All taxes, fines,
- § 155.154 — DONATIONS. The comptroller may accept gifts,
- § 155.155 — RECIPROCAL AGREEMENTS. (a) The comptroller may
- § 155.181 — COMPLIANCE INVESTIGATION AND RECOVERY OF COSTS.
- § 155.182 — PAYMENT OF DOUBLE AMOUNT. (a) If the
- § 155.183 — INSPECTION. (a) To determine the tax liability
- § 155.184 — CREDIT FOR TAX PAID. (a) The comptroller may
- § 155.185 — DEFICIENCY DETERMINATION, PENALTIES, AND
- § 155.186 — REDETERMINATION. (a) A person who receives
- § 155.201 — PENALTIES. (a) A person violates this chapter
- § 155.202 — NONPAYMENT OF TAX. A person commits an offense
- § 155.204 — CONCEALMENT OF VIOLATION. A person commits an
- § 155.205 — MISLEADING THE COMPTROLLER. A person commits an
- § 155.206 — REFUSING TO SURRENDER TOBACCO PRODUCTS. A person
- § 155.207 — PERMITS. A person commits an offense if the
- § 155.2075 — FINGERPRINTS. The comptroller may refuse to
- § 155.208 — MISDEMEANOR. An offense under Sections 155.202-
- § 155.209 — TRANSPORTATION OF TOBACCO PRODUCTS. A person
- § 155.210 — INSPECTION OF PREMISES. A person commits an
- § 155.211 — POSSESSION: TAX DUE. (a) A person commits an
- § 155.212 — BOOKS AND RECORDS. A person commits an offense
- § 155.213 — FELONY. An offense under Sections 155.209-
- § 155.214 — OVERLAP OF PENALTIES. If an offense is
- § 155.215 — VENUE FOR FELONY. Venue of a prosecution for an
- § 155.241 — ALLOCATION OF TAX. Revenue collected under this
- § 155.2415 — ALLOCATION OF CERTAIN REVENUE TO PROPERTY TAX
- § 403.109 — , Government Code;
- § 156.001 — DEFINITIONS. (a) In this chapter, "hotel" means
- § 156.051 — TAX IMPOSED. (a) A tax is imposed on a person
- § 156.052 — RATE OF TAX. The rate of the tax imposed by this
- § 156.053 — COLLECTION OF TAX. A person owning, operating,
- § 156.101 — EXCEPTION--PERMANENT RESIDENT. This chapter does
- § 156.102 — EXCEPTION--RELIGIOUS, CHARITABLE, OR EDUCATIONAL
- § 156.103 — EXCEPTION--STATE AND FEDERAL GOVERNMENT. (a)
- § 156.104 — EXEMPTION CERTIFICATE. (a) The right to use or
- § 156.151 — REPORT AND PAYMENT. (a) A person required to
- § 156.152 — ACCESS TO BOOKS AND RECORDS. After the
- § 156.153 — REIMBURSEMENT FOR TAX COLLECTION. The person
- § 156.154 — REFUND. (a) A governmental entity that is
- § 156.155 — AVAILABILITY OF CERTAIN TAXPAYER INFORMATION.
- § 552.002 — , Government Code. A state agency shall provide access to the
- § 156.201 — INTEREST ON DELINQUENT TAXES. A tax imposed by
- § 156.202 — PENALTY. (a) If the person who is required to
- § 156.203 — CRIMINAL PENALTY. (a) A person commits an
- § 156.204 — TAX COLLECTION ON TERMINATION OF BUSINESS. (a)
- § 156.251 — REVENUE DEPOSITED IN GENERAL REVENUE FUND. (a)
- § 156.2511 — ALLOCATION OF CERTAIN REVENUE. (a) Not later
- § 156.2512 — ALLOCATION OF REVENUE TO CERTAIN MUNICIPALITIES.
- § 156.2513 — ALLOCATION OF REVENUE TO CERTAIN MUNICIPALITIES
- § 156.252 — TEMPORARY ALLOCATION OF CERTAIN REVENUE TO
- § 158.001 — SHORT TITLE. This chapter is known and may be
- § 158.002 — DEFINITIONS. In this chapter, "manufactured
- § 158.051 — TAX IMPOSED. A tax is imposed on the initial
- § 158.052 — COMPUTATION OF TAX. The initial sale of a
- § 158.053 — COLLECTION OF TAX FROM RETAILER. Every
- § 158.054 — PERMITS. Every manufacturer engaged in business
- § 158.055 — RECORDS. Every manufacturer selling, shipping,
- § 158.056 — REPORT AND TAX PAYMENT. (a) Each manufacturer
- § 158.057 — USE TAX. (a) A use tax is imposed on the use or
- § 158.058 — CREDIT OR REFUND FOR SALES TO NONRESIDENTS. If
- § 158.101 — EXEMPTIONS. (a) There are exempted from the
- § 158.151 — PENALTIES. (a) If any person fails to file a
- § 13.03 — , eff. Sept. 1, 1991.
- § 158.152 — LIEN. The state has a lien on each new
- § 158.153 — RULES. The comptroller shall adopt rules
- § 158.154 — OTHER TAXES. (a) All manufactured homes shall
- § 158.155 — LIMITATION FOR COLLECTION AND REFUND. Subchapter
- § 160.002 — TOTAL CONSIDERATION. (a) "Total consideration"
- § 160.003 — SUPERVISION. (a) The comptroller shall
- § 160.021 — RETAIL SALES TAX. (a) A tax is imposed on every
- § 160.022 — USE TAX. (a) A use tax is imposed on a taxable
- § 160.023 — NEW RESIDENT. (a) A use tax is imposed on a new
- § 160.024 — EXEMPTION. The taxes imposed by this chapter do
- § 160.0245 — EXEMPTION FOR EMERGENCY SERVICE ORGANIZATIONS.
- § 160.0246 — EXEMPTION FOR CERTAIN BOATS AND MOTORS
- § 160.0247 — TEMPORARY USE PERMIT. (a) The comptroller or
- § 160.025 — CREDIT FOR OTHER TAXES. A person is entitled to
- § 160.026 — LIMITATION ON AMOUNT OF TAX. Notwithstanding any
- § 160.041 — COLLECTION PROCEDURE. (a) The department, each
- § 160.042 — REQUIRED AFFIDAVITS. (a) A person obligated to
- § 160.043 — PAYMENT BY SELLER. If the comptroller on an
- § 160.044 — TAX RECEIPTS. (a) The comptroller shall
- § 160.045 — PENALTY. (a) A person who fails to pay a tax
- § 160.046 — RECORDS. (a) The seller of a taxable boat or
- § 160.061 — OPERATION; PENALTY. (a) A person commits an
- § 160.062 — PENALTY FOR SIGNING FALSE AFFIDAVITS. (a) A
- § 160.121 — AMOUNT OF TAX SENT TO COMPTROLLER. (a) Except
- § 160.122 — ALLOCATION OF REVENUE. The revenue from the
- § 162.001[1/4] — DEFINITIONS. In this chapter:
- § 162.001[2/4] — DEFINITIONS. In this chapter:
- § 162.001[3/4] — DEFINITIONS. In this chapter:
- § 162.001[4/4] — DEFINITIONS. In this chapter:
- § 14.7 — pounds per square inch absolute, but does not include compressed
- § 151.308[1/3] — 151.308[1/3]
- § 151.308[2/3] — 151.308[2/3]
- § 151.308[3/3] — 151.308[3/3]
- § 162.002 — TAX LIABILITY ON LEASED VEHICLES. (a) A user or
- § 162.003[1/2] — COOPERATIVE AGREEMENTS WITH OTHER STATES. (a)
- § 162.003[2/2] — COOPERATIVE AGREEMENTS WITH OTHER STATES. (a)
- § 162.004 — MOTOR FUEL TRANSPORTATION: REQUIRED DOCUMENTS.
- § 162.005 — CANCELLATION OR REFUSAL OF LICENSE. (a) The
- § 162.006 — SUMMARY SUSPENSION OF LICENSE. (a) The
- § 162.007 — ENFORCEMENT OF LICENSE CANCELLATION, SUSPENSION,
- § 162.008 — INSPECTION OF PREMISES AND RECORDS. For the
- § 162.009 — AUTHORITY TO STOP AND EXAMINE. To enforce this
- § 162.010 — IMPOUNDMENT AND SEIZURE. (a) If after
- § 162.011 — SALE OF SEIZED PROPERTY. (a) The comptroller
- § 162.012 — PRESUMPTIONS. (a) A person licensed under this
- § 162.104 — (a)(4) or 162.204(a)(4) and fails to report subsequent tax-
- § 162.0125 — DUTY TO KEEP RECORDS. A person required to keep
- § 162.013 — VENUE OF TAX COLLECTION SUITS. The venue of a
- § 162.014 — OTHER MOTOR FUEL TAXES PROHIBITED. The taxes
- § 162.015 — ADDITIONAL TAX APPLIES TO INVENTORIES. (a) On
- § 162.016 — IMPORTATION AND EXPORTATION OF MOTOR FUEL. (a)
- § 162.101[1/2] — POINT OF IMPOSITION OF GASOLINE TAX. (a) A tax
- § 162.101[2/2] — POINT OF IMPOSITION OF GASOLINE TAX. (a) A tax
- § 162.102 — TAX RATE. The gasoline tax rate is 20 cents for
- § 162.1025 — SEPARATE STATEMENT OF TAX COLLECTED FROM
- § 162.103 — BACKUP TAX; LIABILITY. (a) A backup tax is
- § 162.104[1/2] — EXEMPTIONS. (a) The tax imposed by this
- § 162.104[2/2] — EXEMPTIONS. (a) The tax imposed by this
- § 162.105 — PERSONS REQUIRED TO BE LICENSED. A person shall
- § 162.106 — TRIP PERMITS. (a) Instead of an annual
- § 162.107 — PERMISSIVE SUPPLIER REQUIREMENTS ON OUT-OF-STATE
- § 162.108 — LICENSE APPLICATION PROCEDURE. (a) To obtain a
- § 162.109 — ISSUANCE AND DISPLAY OF LICENSE. (a) If the
- § 162.110 — LICENSES AND TRIP PERMITS; PERIODS OF VALIDITY.
- § 162.111[1/2] — BOND AND OTHER SECURITY FOR TAXES. (a) The
- § 162.111[2/2] — BOND AND OTHER SECURITY FOR TAXES. (a) The
- § 162.112 — LICENSE HOLDER STATUS LIST. (a) The
- § 162.113 — REMITTANCE OF TAX TO SUPPLIER OR PERMISSIVE
- § 162.114 — RETURNS AND PAYMENTS. (a) Except as provided by
- § 162.115[1/3] — RECORDS. (a) A supplier and permissive supplier
- § 162.115[2/3] — RECORDS. (a) A supplier and permissive supplier
- § 162.115[3/3] — RECORDS. (a) A supplier and permissive supplier
- § 162.1155 — DUTY TO REPORT SUBSEQUENT SALES OF TAX-FREE
- § 162.116 — INFORMATION REQUIRED ON SUPPLIER'S AND PERMISSIVE
- § 162.117 — DUTIES OF SELLER OF GASOLINE. (a) A seller who
- § 162.118 — INFORMATION REQUIRED ON DISTRIBUTOR'S RETURN.
- § 162.119 — INFORMATION REQUIRED ON IMPORTER'S RETURN;
- § 162.120 — INFORMATION REQUIRED ON TERMINAL OPERATOR'S
- § 162.121 — INFORMATION REQUIRED ON MOTOR FUEL TRANSPORTER'S
- § 162.122 — INFORMATION REQUIRED ON EXPORTER'S RETURN AND
- § 162.123 — INFORMATION REQUIRED ON BLENDER'S RETURN. The
- § 162.124 — INFORMATION REQUIRED ON INTERSTATE TRUCKER'S
- § 162.125[1/2] — REFUND OR CREDIT FOR CERTAIN TAXES PAID. (a) A
- § 162.125[2/2] — REFUND OR CREDIT FOR CERTAIN TAXES PAID. (a) A
- § 162.126 — REFUND FOR BAD DEBTS; CREDIT FOR NONPAYMENT.
- § 162.127 — CLAIMS FOR REFUNDS. (a) A refund claim must be
- § 162.1275 — REFUND FOR CERTAIN METROPOLITAN RAPID TRANSIT
- § 162.1276 — REFUND FOR CERTAIN NONPROFIT FOOD BANKS. (a) A
- § 162.201[1/2] — POINT OF IMPOSITION OF DIESEL FUEL TAX. (a) A
- § 162.201[2/2] — POINT OF IMPOSITION OF DIESEL FUEL TAX. (a) A
- § 162.202 — TAX RATE. The diesel fuel tax rate is 20 cents
- § 162.2025 — SEPARATE STATEMENT OF TAX COLLECTED FROM
- § 162.203 — BACKUP TAX; LIABILITY. (a) A backup tax is
- § 162.204 — , who acquires diesel fuel on which tax has not been paid:
- § 162.204[1/2] — EXEMPTIONS. (a) The tax imposed by this
- § 162.204[2/2] — EXEMPTIONS. (a) The tax imposed by this
- § 162.205 — PERSONS REQUIRED TO BE LICENSED. (a) A person
- § 162.206 — (c) each month for the purchaser's own use using a signed
- § 162.206[1/2] — STATEMENT FOR PURCHASE OF DYED DIESEL FUEL. (a)
- § 162.206[2/2] — STATEMENT FOR PURCHASE OF DYED DIESEL FUEL. (a)
- § 162.207 — TRIP PERMITS. (a) Instead of an annual
- § 162.208 — PERMISSIVE SUPPLIER REQUIREMENTS ON OUT-OF-STATE
- § 162.209 — LICENSE APPLICATION PROCEDURE. (a) To obtain a
- § 162.210 — ISSUANCE AND DISPLAY OF LICENSE. (a) If the
- § 162.211 — LICENSES AND TRIP PERMITS; PERIODS OF VALIDITY.
- § 162.212[1/2] — BOND AND OTHER SECURITY FOR TAXES. (a) The
- § 162.212[2/2] — BOND AND OTHER SECURITY FOR TAXES. (a) The
- § 162.213 — LICENSE HOLDER STATUS LIST. (a) The
- § 162.214 — REMITTANCE OF TAX TO SUPPLIER OR PERMISSIVE
- § 162.215 — RETURNS AND PAYMENTS. (a) Except as provided by
- § 162.216[1/3] — RECORDS. (a) A supplier and permissive supplier
- § 162.216[2/3] — RECORDS. (a) A supplier and permissive supplier
- § 162.216[3/3] — RECORDS. (a) A supplier and permissive supplier
- § 162.2165 — DUTY TO REPORT SUBSEQUENT SALES OF TAX-FREE
- § 162.217 — INFORMATION REQUIRED ON SUPPLIER'S AND PERMISSIVE
- § 162.218 — DUTIES OF SELLER OF DIESEL FUEL. (a) A seller
- § 162.219 — INFORMATION REQUIRED ON DISTRIBUTOR'S RETURN.
- § 162.220 — INFORMATION REQUIRED ON IMPORTER'S RETURN;
- § 162.221 — INFORMATION REQUIRED ON TERMINAL OPERATOR'S
- § 162.222 — INFORMATION REQUIRED ON MOTOR FUEL TRANSPORTER'S
- § 162.223 — INFORMATION REQUIRED ON EXPORTER'S RETURN AND
- § 162.224 — INFORMATION REQUIRED ON BLENDER'S RETURN. The
- § 162.225 — INFORMATION REQUIRED ON INTERSTATE TRUCKER'S
- § 162.226 — INFORMATION REQUIRED ON DYED DIESEL FUEL BONDED
- § 162.227[1/2] — REFUND OR CREDIT FOR CERTAIN TAXES PAID. (a) A
- § 162.227[2/2] — REFUND OR CREDIT FOR CERTAIN TAXES PAID. (a) A
- § 162.2275 — REFUND FOR CERTAIN METROPOLITAN RAPID TRANSIT
- § 162.2276 — REFUND FOR CERTAIN NONPROFIT FOOD BANKS. (a) A
- § 162.228 — REFUND FOR BAD DEBTS; CREDIT FOR NONPAYMENT.
- § 162.229 — CLAIMS FOR REFUNDS. (a) A refund claim must be
- § 162.230 — WHEN DIESEL FUEL TAX REFUND OR CREDIT MAY BE
- § 162.231 — NOTICE REGARDING DYED DIESEL FUEL. A notice
- § 162.232 — DYED DIESEL FUEL NOTICE REQUIRED ON SHIPPING
- § 162.233 — UNAUTHORIZED SALE OR USE OF DYED DIESEL FUEL.
- § 162.234 — ALTERATION OF DYE OR MARKER IN DYED DIESEL FUEL
- § 162.235 — USE OF DYED FUEL PROHIBITED. (a) A person may
- § 162.351 — TAX IMPOSED; SALE OF FUEL DELIVERED INTO FUEL
- § 162.352 — TAX IMPOSED; DELIVERY OF FUEL INTO FUEL SUPPLY
- § 162.353 — TAX RATE; UNIT OF MEASUREMENT. (a) The rate of
- § 162.354 — BACKUP TAX; LIABILITY. (a) A backup tax is
- § 162.355 — FUEL PRESUMED SUBJECT TO TAX. (a) All
- § 162.356 — EXEMPTIONS. (a) The tax imposed by this
- § 162.357 — DEALER'S LICENSE. (a) A person may not sell
- § 162.358 — INTERSTATE TRUCKER'S LICENSE. (a) An interstate
- § 162.359 — LICENSE APPLICATION PROCEDURE. An applicant for
- § 162.360 — ISSUANCE AND DISPLAY OF LICENSE. (a) If the
- § 162.361 — BOND AND OTHER SECURITY FOR TAXES. (a) The
- § 162.357[1/2] — (a) is $30,000. The comptroller shall prescribe the minimum
- § 162.357[2/2] — (a) is $30,000. The comptroller shall prescribe the minimum
- § 162.362 — RETURNS AND PAYMENTS; ALLOWANCES. (a) A
- § 162.363 — RECORDS. (a) A dealer shall keep a record
- § 162.364 — DUTIES OF PERSONS HOLDING TAX PAYMENTS. (a) A
- § 162.365 — REFUND OR CREDIT FOR CERTAIN TAXES PAID. (a) A
- § 162.366 — CREDIT FOR BAD DEBT OR NONPAYMENT. (a) A
- § 162.367 — CLAIMS FOR REFUNDS. (a) A refund claim must be
- § 162.368 — REFUND FOR CERTAIN METROPOLITAN RAPID TRANSIT
- § 162.369 — WHEN COMPRESSED NATURAL GAS OR LIQUEFIED NATURAL
- § 162.401 — FAILURE TO PAY TAX OR FILE REPORT. (a) If a
- § 162.101 — (e-2) or 162.201(e-2) when due shall pay a penalty equal to
- § 162.402 — PROHIBITED ACTS; CIVIL PENALTIES. (a) A person
- § 162.403 — CRIMINAL OFFENSES. Except as provided by Section
- § 162.404[1/2] — , a person commits an offense if the person:
- § 162.404[2/2] — , a person commits an offense if the person:
- § 162.404 — CRIMINAL OFFENSES: SPECIAL PROVISIONS AND
- § 162.405 — CRIMINAL PENALTIES. (a) An offense under
- § 162.406 — CRIMINAL PENALTIES: CORPORATIONS AND
- § 162.407 — VENUE OF CRIMINAL PROSECUTIONS. The venue for a
- § 162.408 — NEGATION OF EXCEPTION: INFORMATION, COMPLAINT,
- § 162.409 — ISSUANCE OF BAD CHECK OR SIMILAR SIGHT ORDER TO
- § 162.410 — ELECTION OF OFFENSES. If a violation of a
- § 162.501 — TAX ADMINISTRATION FUND. (a) Before any other
- § 162.502 — ALLOCATION OF UNCLAIMED REFUNDABLE GASOLINE
- § 162.5025 — ALLOCATION OF OTHER UNCLAIMED REFUNDABLE
- § 162.503 — ALLOCATION OF GASOLINE TAX. (a) On or before
- § 162.504 — ALLOCATION OF DIESEL FUEL TAX. (a) On or before
- § 162.5045 — ALLOCATION OF TAXES PAID ON UNDYED DIESEL FUEL
- § 162.506 — ALLOCATION OF COMPRESSED NATURAL GAS AND
- § 163 — 163
- § 163.001 — CERTIFICATED OR LICENSED CARRIERS. (a) For
- § 163.002 — RESALE OF AIRCRAFT. (a) For purposes of Section
- § 151.006 — , "sale for resale" includes the sale of an aircraft to a
- § 163.003 — USE OF AIRCRAFT. For purposes of the tax imposed
- § 163.004 — NO PRESUMPTION OF USE. For purposes of the tax
- § 163.005 — NO IMPOSITION OF TAX FOLLOWING OUT-OF-STATE USE.
- § 163.006 — CERTAIN TRANSACTIONS BETWEEN RELATED PERSONS.
- § 163.007 — AIRCRAFT OPERATED UNDER FRACTIONAL OWNERSHIP
- § 163.008 — NO IMPOSITION OF TAX UNDER THIS CHAPTER. Nothing
- § 163.009 — CONFLICTS WITH OTHER LAW. This chapter controls
- § 171.0001[1/2] — GENERAL DEFINITIONS. In this chapter:
- § 171.0001[2/2] — GENERAL DEFINITIONS. In this chapter:
- § 171.1013 — (a) and (b).
- § 171.1011 — (g-2), and 171.106(f) only, has the meaning assigned by
- § 171.0003 — DEFINITION OF PASSIVE ENTITY. (a) An entity is
- § 171.0004 — DEFINITION OF CONDUCTING ACTIVE TRADE OR
- § 171.0005 — DEFINITION OF NEW VETERAN-OWNED BUSINESS. (a)
- § 171.001 — TAX IMPOSED. (a) A franchise tax is imposed on
- § 171.0011 — ADDITIONAL TAX. (a) Except as provided by
- § 171.002 — RATES; COMPUTATION OF TAX. (a) Subject to
- § 171.003 — INCREASE IN RATE REQUIRES VOTER APPROVAL. (a)
- § 171.006 — ADJUSTMENT OF ELIGIBILITY FOR NO TAX DUE,
- § 171.051 — APPLICATION FOR EXEMPTION; EFFECTIVE DATE. (a)
- § 171.052 — CERTAIN CORPORATIONS. (a) Except as provided by
- § 171.0525 — EXEMPTION--CERTAIN INSURANCE COMPANIES. A
- § 171.053 — EXEMPTION--RAILWAY TERMINAL CORPORATION. A
- § 171.055 — EXEMPTION--OPEN-END INVESTMENT COMPANY. An open-
- § 171.056 — EXEMPTION--CORPORATION WITH BUSINESS INTEREST IN
- § 171.057 — EXEMPTION--NONPROFIT CORPORATION ORGANIZED TO
- § 171.058 — EXEMPTION--NONPROFIT CORPORATION ORGANIZED FOR
- § 171.059 — EXEMPTION--NONPROFIT CORPORATION ORGANIZED TO
- § 171.060 — EXEMPTION--NONPROFIT CORPORATION ORGANIZED FOR
- § 171.061 — EXEMPTION--NONPROFIT CORPORATION ORGANIZED FOR
- § 171.062 — EXEMPTION--NONPROFIT CORPORATION ORGANIZED FOR
- § 171.063 — EXEMPTION-NONPROFIT CORPORATION EXEMPT FROM
- § 2.51 — , eff. Jan. 1, 2000.
- § 171.064 — EXEMPTION--NONPROFIT CORPORATION ORGANIZED FOR
- § 171.065 — EXEMPTION--NONPROFIT CORPORATION ORGANIZED TO
- § 171.066 — EXEMPTION--NONPROFIT CORPORATION INVOLVED WITH
- § 171.067 — EXEMPTION--NONPROFIT CORPORATION ORGANIZED TO
- § 171.068 — EXEMPTION--NONPROFIT CORPORATION ORGANIZED TO
- § 171.069 — EXEMPTION--MARKETING ASSOCIATIONS. A marketing
- § 171.070 — EXEMPTION--LODGES. A lodge incorporated under
- § 171.071 — EXEMPTION--FARMERS' COOPERATIVE SOCIETY. A
- § 171.072 — EXEMPTION--HOUSING FINANCE CORPORATION. A
- § 171.073 — EXEMPTION--HOSPITAL LAUNDRY COOPERATIVE
- § 171.074 — EXEMPTION--DEVELOPMENT CORPORATION. A nonprofit
- § 171.075 — EXEMPTION--COOPERATIVE ASSOCIATION. A
- § 171.076 — EXEMPTION--COOPERATIVE CREDIT ASSOCIATION. A
- § 171.077 — EXEMPTION--CREDIT UNION. A credit union
- § 171.079 — EXEMPTION--ELECTRIC COOPERATIVE CORPORATION. An
- § 171.080 — EXEMPTION--TELEPHONE COOPERATIVE CORPORATIONS. A
- § 171.081 — EXEMPTION--CORPORATION EXEMPT BY ANOTHER LAW.
- § 171.082 — EXEMPTION--CERTAIN HOMEOWNERS' ASSOCIATIONS. (a)
- § 171.083 — EXEMPTION--EMERGENCY MEDICAL SERVICE CORPORATION.
- § 171.084 — EXEMPTION--CERTAIN TRADE SHOW PARTICIPANTS. (a)
- § 171.085 — EXEMPTION; RECYCLING OPERATION. A corporation
- § 171.086 — EXEMPTION: POLITICAL SUBDIVISION CORPORATION. A
- § 171.087 — EXEMPTION--NONPROFIT CORPORATION ORGANIZED FOR
- § 171.088 — EXEMPTION--NONCORPORATE ENTITY ELIGIBLE FOR
- § 171.101 — DETERMINATION OF TAXABLE MARGIN. (a) The
- § 171.1014[1/7] — , for the purpose of computing its taxable margin under
- § 171.1014[2/7] — , for the purpose of computing its taxable margin under
- § 171.1014[3/7] — , for the purpose of computing its taxable margin under
- § 171.1014[4/7] — , for the purpose of computing its taxable margin under
- § 171.1014[5/7] — , for the purpose of computing its taxable margin under
- § 171.1014[6/7] — , for the purpose of computing its taxable margin under
- § 171.1014[7/7] — , for the purpose of computing its taxable margin under
- § 171.1012 — DETERMINATION OF COST OF GOODS SOLD. (a) In
- § 151.0031[1/4] — 151.0031[1/4]
- § 151.0031[2/4] — 151.0031[2/4]
- § 151.0031[3/4] — 151.0031[3/4]
- § 151.0031[4/4] — 151.0031[4/4]
- § 171.1014 — (e)(1), whose principal business activity is film or
- § 171.10131 — PROVISIONS RELATED TO CERTAIN MONEY RECEIVED
- § 171.10132 — PROVISIONS RELATED TO CERTAIN GRANTS RECEIVED
- § 171.1015 — REPORTING FOR CERTAIN PARTNERSHIPS IN TIERED
- § 171.1016 — E-Z COMPUTATION AND RATE. (a) Notwithstanding
- § 171.103 — DETERMINATION OF GROSS RECEIPTS FROM BUSINESS
- § 171.105 — DETERMINATION OF GROSS RECEIPTS FROM ENTIRE
- § 171.1055 — EXCLUSION OF CERTAIN RECEIPTS FOR MARGIN
- § 171.106 — APPORTIONMENT OF MARGIN TO THIS STATE. (a)
- § 171.107 — DEDUCTION OF COST OF SOLAR ENERGY DEVICE FROM
- § 171.108 — DEDUCTION OF COST OF CLEAN COAL PROJECT FROM
- § 171.109 — DEDUCTION OF RELOCATION COSTS BY CERTAIN TAXABLE
- § 171.111 — TEMPORARY CREDIT ON TAXABLE MARGIN. (a) On the
- § 171.1121 — GROSS RECEIPTS FOR MARGIN. (a) For purposes of
- § 171.151 — PRIVILEGE PERIOD COVERED BY TAX. The franchise
- § 171.152 — DATE ON WHICH PAYMENT IS DUE. (a) Payment of
- § 171.1532 — BUSINESS ON WHICH TAX ON NET TAXABLE MARGIN IS
- § 171.154 — PAYMENT TO COMPTROLLER. A taxable entity on
- § 171.158 — PAYMENT BY FOREIGN TAXABLE ENTITY BEFORE
- § 171.201 — INITIAL REPORT. (a) Except as provided by
- § 171.202[1/2] — ANNUAL REPORT. (a) Except as provided by
- § 171.202[2/2] — ANNUAL REPORT. (a) Except as provided by
- § 171.2022 — EXEMPTION FROM REPORTING REQUIREMENTS. A
- § 171.202 — The exemption applies only to a period for which no tax is
- § 171.203 — PUBLIC INFORMATION REPORT. (a) A corporation,
- § 171.204 — INFORMATION REPORT. (a) Except as provided by
- § 171.205 — ADDITIONAL INFORMATION REQUIRED BY COMPTROLLER.
- § 171.206 — CONFIDENTIAL INFORMATION. Except as provided by
- § 171.207 — INFORMATION NOT CONFIDENTIAL. The following
- § 171.208 — PROHIBITION OF DISCLOSURE OF INFORMATION. A
- § 171.209 — RIGHT OF OWNER TO EXAMINE OR RECEIVE REPORTS. If
- § 171.210 — PERMITTED USE OF CONFIDENTIAL INFORMATION. (a)
- § 171.211 — EXAMINATION OF RECORDS. To determine the
- § 171.212 — REPORT OF CHANGES TO FEDERAL INCOME TAX RETURN.
- § 171.2125 — CALCULATING COST OF GOODS OR COMPENSATION IN
- § 171.251 — FORFEITURE OF CORPORATE PRIVILEGES. The
- § 171.2515 — FORFEITURE OF RIGHT OF TAXABLE ENTITY TO
- § 171.255 — , that apply to the forfeiture of corporate privileges apply
- § 171.252 — EFFECTS OF FORFEITURE. If the corporate
- § 171.253 — SUIT ON CAUSE OF ACTION ARISING BEFORE
- § 171.254 — EXCEPTION TO FORFEITURE. The forfeiture of the
- § 171.256 — NOTICE OF FORFEITURE. (a) If the comptroller
- § 171.257 — JUDICIAL PROCEEDING NOT REQUIRED FOR FORFEITURE.
- § 171.258 — REVIVAL OF CORPORATE PRIVILEGES. The comptroller
- § 171.259 — BANKING CORPORATIONS AND SAVINGS AND LOAN
- § 171.260 — SAVINGS AND LOAN ASSOCIATION. (a) Except as
- § 171.301 — GROUNDS FOR FORFEITURE OF CHARTER OR CERTIFICATE
- § 171.3015 — FORFEITURE OF CERTIFICATE OR REGISTRATION OF
- § 171.302 — CERTIFICATION BY COMPTROLLER. After the 120th
- § 171.303 — SUIT FOR JUDICIAL FORFEITURE. On receipt of the
- § 171.304 — RECORD OF JUDICIAL FORFEITURE. (a) If a
- § 171.305 — REVIVAL OF CHARTER OR CERTIFICATE OF AUTHORITY
- § 171.306 — SUIT TO SET ASIDE JUDICIAL FORFEITURE. If a
- § 171.307 — RECORD OF SUIT TO SET ASIDE JUDICIAL FORFEITURE.
- § 171.308 — CORPORATE PRIVILEGES AFTER JUDICIAL FORFEITURE IS
- § 171.309 — FORFEITURE BY SECRETARY OF STATE. The secretary
- § 171.310 — JUDICIAL PROCEEDING NOT REQUIRED FOR FORFEITURE
- § 171.311 — RECORD OF FORFEITURE BY SECRETARY OF STATE. The
- § 171.312 — REVIVAL OF CHARTER OR CERTIFICATE OF AUTHORITY
- § 171.3125 — REVIVAL OF CERTIFICATE OR REGISTRATION OF
- § 171.313 — PROCEEDING TO SET ASIDE FORFEITURE BY SECRETARY
- § 171.314 — CORPORATE PRIVILEGES AFTER FORFEITURE BY
- § 171.315 — USE OF CORPORATE NAME AFTER REVIVAL OF CHARTER OR
- § 171.316 — BANKING CORPORATIONS. This subchapter does not
- § 171.317 — SAVINGS AND LOAN ASSOCIATIONS. This subchapter
- § 171.351 — VENUE OF SUIT TO ENFORCE CHAPTER. Venue of a
- § 171.352 — AUTHORITY TO RESTRAIN OR ENJOIN. To enforce this
- § 171.353 — APPOINTMENT OF RECEIVER. If a court forfeits a
- § 171.354 — AGENT FOR SERVICE OF PROCESS. Each taxable
- § 171.355 — SERVICE OF PROCESS ON SECRETARY OF STATE. (a)
- § 171.361 — PENALTY FOR DISCLOSURE OF INFORMATION ON REPORT.
- § 171.362 — PENALTY FOR FAILURE TO PAY TAX OR FILE REPORT.
- § 171.363 — WILFUL AND FRAUDULENT ACTS. (a) A taxable
- § 171.401 — REVENUE DEPOSITED IN GENERAL REVENUE FUND. The
- § 171.4011 — ALLOCATION OF CERTAIN REVENUE TO PROPERTY TAX
- § 171.501 — REFUND FOR JOB CREATION IN ENTERPRISE ZONE. (a)
- § 171.551 — DEFINITIONS. In this subchapter:
- § 2306.6702 — , Government Code.
- § 171.552 — ENTITLEMENT TO CREDIT. A taxable entity is
- § 171.553 — APPLICATION FOR AND ISSUANCE OF ALLOCATION
- § 171.554 — AMOUNT OF CREDITS; METHOD OF AWARD. (a) The
- § 171.555 — APPORTIONMENT OF CREDIT. The direct or indirect
- § 171.556 — LENGTH OF CREDIT; LIMITATION. (a) A taxable
- § 171.557 — , may not exceed the amount of tax due for the report after
- § 171.559 — does not extend the period for which a credit may be carried
- § 171.558 — RECAPTURE. (a) If a qualified development is
- § 233.0001 — , Insurance Code, that has claimed or is entitled to claim a
- § 171.560 — FILING REQUIREMENTS AFTER ALLOCATION. A taxable
- § 171.561 — APPLICATION FOR CREDIT. (a) A taxable entity
- § 171.562 — RULES; PROCEDURES. The department and
- § 171.563 — COMPLIANCE MONITORING. (a) The department shall
- § 171.564 — INCLUSION OF INFORMATION IN LOW INCOME HOUSING
- § 171.565 — EXPIRATION OF AUTHORITY TO ALLOCATE CREDITS. (a)
- § 171.566 — PRIORITY ALLOCATION FOR CERTAIN QUALIFIED
- § 171.601 — DEFINITION. In this subchapter, "clean energy
- § 171.602 — TAX CREDIT FOR CLEAN ENERGY PROJECT. (a) The
- § 171.651 — DEFINITIONS. In this subchapter:
- § 171.652 — ELIGIBILITY FOR CREDIT. A taxable entity is
- § 171.653 — INELIGIBILITY FOR CREDIT FOR CERTAIN PERIODS.
- § 171.654 — AMOUNT OF CREDIT. (a) Except as provided by
- § 171.655 — ATTRIBUTION OF EXPENSES FOLLOWING TRANSFER OF
- § 171.656 — COMBINED REPORTING. (a) A credit under this
- § 171.657 — BURDEN OF ESTABLISHING CREDIT. The burden of
- § 171.658 — LIMITATIONS. The total credit claimed under this
- § 171.659 — CARRYFORWARD. If a taxable entity is eligible
- § 171.660 — ASSIGNMENT PROHIBITED. A taxable entity may not
- § 171.661 — APPLICATION FOR CREDIT. A taxable entity must
- § 171.662 — RULES. The comptroller shall adopt rules and
- § 171.663 — REPORTING OF ESTIMATES AND COLLECTION OF
- § 171.664 — DEPOSIT OF CERTAIN REVENUE. Notwithstanding any
- § 171.665 — EXPIRATION. (a) This subchapter expires
- § 172.101 — DEFINITIONS. (a) Terms used in this chapter and
- § 172.102 — ELIGIBLE COSTS AND EXPENSES. (a) Subject to
- § 172.103 — ELIGIBILITY FOR CREDIT. An entity is eligible to
- § 172.104 — QUALIFICATION. An entity is eligible for a
- § 172.105 — CERTIFICATION OF ELIGIBILITY. (a) Before
- § 172.106 — AMOUNT OF CREDIT; LIMITATIONS. (a) The total
- § 172.107 — CARRYFORWARD. (a) If an entity is eligible for
- § 172.108 — APPLICATION FOR CREDIT. (a) An entity must
- § 172.109 — SALE OR ASSIGNMENT OF CREDIT. (a) An entity
- § 172.110 — RULES. The commission and the comptroller shall
- § 181.001 — TAX IMPOSED. (a) A tax is imposed on a person
- § 181.002 — RATE OF TAX. The rate of the tax imposed by this
- § 181.003 — PAYMENT OF TAX. (a) The person on whom the tax
- § 181.004 — EXEMPTION: INTERSTATE COMMERCE. The tax imposed
- § 181.051 — REPORT. On or before the 25th day of each month,
- § 181.052 — RECORDS. (a) A person on whom the tax is
- § 181.101 — INTEREST ON DELINQUENT TAXES. A tax imposed by
- § 181.102 — TAX LIEN. The state has a prior lien for a tax
- § 181.103 — PROHIBITION ON DELINQUENT TAXPAYER; INJUNCTION.
- § 181.104 — PENALTY. (a) A person on whom the tax is
- § 181.105 — CRIMINAL PENALTY. (a) A person who violates a
- § 181.151 — RESTRICTION ON TAXING AUTHORITY OF
- § 181.201 — OCCUPATION TAX. The tax imposed by this chapter
- § 181.202 — ALLOCATION OF TAX REVENUE. One-fourth of the
- § 182.021 — DEFINITIONS. In this subchapter:
- § 17.06 — , eff. Sept. 1, 1991.
- § 182.022 — IMPOSITION AND RATE OF TAX. (a) A tax is
- § 182.023 — PAYMENT OF TAX. Only one utility company pays
- § 182.024 — POLITICAL SUBDIVISIONS. No city or other
- § 182.025 — CHARGES BY A CITY. (a) An incorporated city or
- § 31.002 — , Utilities Code.
- § 182.026 — SUBCHAPTER NOT APPLICABLE. (a) This subchapter
- § 182.027 — NO EXEMPTION. Notwithstanding anything to the
- § 182.081 — REPORTS. (a) A person required to pay a tax
- § 182.082 — TAX PAYMENTS: DUE DATE. Except as provided in
- § 182.083 — PAYMENT OF TAX IF BUSINESS BEGUN AFTER BEGINNING
- § 182.084 — ADDITIONAL REPORTS. The comptroller may require
- § 182.085 — FORMS. The comptroller shall prepare forms for
- § 182.086 — PERMIT REQUIRED; FORM OF PERMIT. (a) Each
- § 182.087 — APPLICATION AND ISSUANCE OF PERMIT. (a) The
- § 182.088 — SUSPENSION OF PERMIT. (a) If taxes due under
- § 182.102 — PENALTY FOR FAILURE TO FILE REPORT OR TO PAY TAX.
- § 182.103 — SUITS. (a) The attorney general shall bring
- § 182.104 — TRANSACTING BUSINESS WITHOUT A PERMIT: PENALTY.
- § 182.121 — NATURE OF TAX. A tax imposed by this chapter is
- § 182.122 — ALLOCATION OF TAX. Revenues collected under this
- § 183.001 — DEFINITIONS. (a) The definitions in Section
- § 183.021 — TAX IMPOSED ON GROSS RECEIPTS OF PERMITTEE FROM
- § 183.0212 — SEPARATE DISCLOSURE OF TAX ALLOWED. (a) For
- § 183.022 — TAX RETURN DUE DATE. (a) A permittee shall file
- § 183.023 — PAYMENT. (a) The tax due for the preceding
- § 183.024 — FAILURE TO PAY TAX OR FILE REPORT. (a) A
- § 183.025 — SECURITY REQUIREMENT. (a) A permittee subject
- § 183.026 — AUDIT FREQUENCY. The comptroller shall have the
- § 183.027 — CREDITS AND REFUNDS FOR BAD DEBTS. (a) A
- § 183.041 — TAX IMPOSED ON SALES OF MIXED BEVERAGES AND
- § 183.042 — DISCLOSURE OF TAX. A permittee may provide that
- § 183.0421 — TAX RETURN DUE DATE. (a) A permittee shall
- § 183.0422 — PAYMENT. The tax due for the preceding month
- § 183.043 — APPLICABILITY OF OTHER LAW. (a) Except as
- § 183.051 — MIXED BEVERAGE TAX CLEARANCE FUND. (a) Not
- § 10.7143 — percent of the taxes received from permittees within the
- § 183.052 — CONFLICT OF RULES. If a rule or policy adopted
- § 183.053 — ALLOCATION OF CERTAIN REVENUE FOR CERTAIN
- § 183.054 — ALLOCATION OF CERTAIN REVENUE TO SEXUAL ASSAULT
- § 191.081 — DEFINITION. In this subchapter, "oil well
- § 191.082 — TAX IMPOSED. (a) A tax is imposed on each
- § 191.083 — TAX RATE. The rate of the tax imposed by this
- § 191.084 — REPORT AND TAX PAYMENT. (a) A person subject to
- § 191.085 — RECORD. (a) A person subject to the tax shall
- § 191.086 — PENALTY. A person who violates this subchapter
- § 191.087 — FAILURE TO FILE REPORT OR PAY TAX. (a) If a
- § 191.088 — STATE TAX LIEN. The taxes, penalties, interests,
- § 191.089 — PERMIT REQUIRED. A person subject to the tax
- § 191.101 — TAX RECEIPT AS PERMIT. (a) The receipt from the
- § 191.102 — DISPLAY OF PERMIT; PENALTY. (a) A person
- § 191.121 — NATURE OF TAX. A tax imposed by this chapter is
- § 191.122 — ALLOCATION OF TAX. One-fourth of the revenue
- § 201.001 — DEFINITIONS. In this chapter:
- § 201.002 — MEASUREMENT OF VOLUME OF GAS. The provisions of
- § 201.051 — TAX IMPOSED. There is imposed a tax on each
- § 201.052 — RATE OF TAX. (a) The tax imposed by this
- § 201.053 — GAS NOT TAXED. The tax imposed by this chapter
- § 201.054 — TAX ON LIQUID HYDROCARBONS. (a) There is
- § 201.055 — TAX ON CONDENSATE. (a) There is imposed on each
- § 201.057[1/3] — TEMPORARY EXEMPTION OR TAX REDUCTION FOR CERTAIN
- § 201.057[2/3] — TEMPORARY EXEMPTION OR TAX REDUCTION FOR CERTAIN
- § 201.057[3/3] — TEMPORARY EXEMPTION OR TAX REDUCTION FOR CERTAIN
- § 201.058 — TAX EXEMPTIONS. (a) The exemptions described by
- § 201.059 — CREDITS FOR QUALIFYING LOW-PRODUCING WELLS. (a)
- § 201.060 — EXEMPTION OF GAS INCIDENTALLY PRODUCED IN
- § 201.061[1/2] — EXEMPTION FOR GAS PRODUCED THAT WOULD OTHERWISE
- § 201.061[2/2] — EXEMPTION FOR GAS PRODUCED THAT WOULD OTHERWISE
- § 201.101 — MARKET VALUE. (a) The market value of gas is
- § 201.102 — CASH SALES. If gas is sold for cash only, the
- § 201.103 — VALUE IF CONSIDERATION INCLUDES EXTRACTS. If the
- § 201.104 — RETURNED CYCLE GAS. (a) If gas is processed for
- § 201.105 — VALUE OF LIQUID HYDROCARBONS OTHER THAN
- § 201.106 — VALUE OF CONDENSATE. The value of condensate for
- § 201.151 — PRODUCER'S RECORDS. A producer shall keep
- § 201.152 — PURCHASER'S RECORDS. A purchaser shall keep
- § 201.201 — TAX DUE. The tax imposed by this chapter for gas
- § 201.202 — PAYMENT OF TAX. The tax imposed by this chapter
- § 201.203 — PRODUCER'S REPORT. (a) On or before the 20th
- § 201.2035 — FIRST PURCHASER'S REPORT. (a) On or before the
- § 201.204 — FIRST PURCHASER TO PAY TAX. (a) Except as
- § 201.2041 — PRODUCER TO PAY TAX ON CERTAIN GAS. If the
- § 201.205 — TAX BORNE RATABLY. The tax shall be borne
- § 201.206 — TRANSFER OF OWNERSHIP. (a) If a gas-producing
- § 201.207 — DETERMINATION OF OVERPAID AMOUNTS. (a) This
- § 201.251 — LIABILITY OF PRODUCER AND PURCHASER. (a) The
- § 201.252 — PRODUCER'S REMEDY. If a purchaser withholds the
- § 201.301 — INVESTIGATIONS. The comptroller may enter the
- § 201.302 — AUDITS. (a) The comptroller shall employ
- § 201.3021 — MANAGED AUDITS. (a) In this section, "managed
- § 201.303 — TAX LIEN. (a) If a tax imposed by this chapter
- § 201.304 — SUIT FOR TAXES; SWORN DENIAL. Rule 185, Texas
- § 201.351 — DELINQUENT TAX; PENALTY. (a) A person who
- § 201.352 — UNLAWFUL REMOVAL OF GAS. On notice from the
- § 201.353 — INCOMPLETE RECORDS OR REPORTS; CONCEALING
- § 201.354 — COLLECTION OF CIVIL PENALTY. (a) The attorney
- § 201.355 — GENERAL PENALTY. (a) A person commits an
- § 201.401 — OCCUPATION TAX. The tax imposed by this chapter
- § 201.402 — PENALTY COLLECTED FOR AUDITS OR INVESTIGATIONS.
- § 201.403 — TAX SET ASIDE. One-half of one percent of the
- § 201.404 — ALLOCATION OF REVENUE. After deducting the
- § 202.001 — DEFINITIONS. In this chapter:
- § 202.002 — PRODUCTION AND MEASUREMENT OF OIL. (a)
- § 202.003 — AGREEMENT TO PAY TAX NOT IMPAIRED. This code
- § 202.004 — INSPECTION OF RECORDS AND REPORTS. A person
- § 202.005 — EMPLOYMENT OF AUDITORS. The comptroller may
- § 202.006 — TAXPAYER IDENTIFICATION NUMBER. (a) Except as
- § 202.051 — TAX IMPOSED. There is imposed a tax on the
- § 202.052 — RATE OF TAX. (a) The tax imposed by this
- § 202.060 — apply to oil produced in this state from a well that
- § 202.053 — MARKET VALUE. The market value of oil is the
- § 202.054[1/2] — QUALIFICATION OF OIL FROM NEW OR EXPANDED
- § 202.054[2/2] — QUALIFICATION OF OIL FROM NEW OR EXPANDED
- § 202.052[1/3] — (a) of this code. On or after January 1, 1996, the payor may
- § 202.052[2/3] — (a) of this code. On or after January 1, 1996, the payor may
- § 202.052[3/3] — (a) of this code. On or after January 1, 1996, the payor may
- § 202.0545 — TAX EXEMPTION FOR ENHANCED RECOVERY PROJECTS
- § 202.056 — EXEMPTION FOR OIL AND GAS FROM WELLS PREVIOUSLY
- § 202.057 — TAX CREDIT FOR INCREMENTAL PRODUCTION TECHNIQUES.
- § 202.058 — CREDITS FOR QUALIFYING LOW-PRODUCING OIL LEASES.
- § 202.059[1/2] — EXEMPTION FOR HYDROCARBONS FROM TERRA WELLS. (a)
- § 202.059[2/2] — EXEMPTION FOR HYDROCARBONS FROM TERRA WELLS. (a)
- § 89.047 — , Natural Resources Code.
- § 202.061 — TAX CREDIT FOR ENHANCED EFFICIENCY EQUIPMENT.
- § 202.063 — EXEMPTION OF OIL INCIDENTALLY PRODUCED IN
- § 202.101 — PRODUCER'S RECORDS. A producer shall keep
- § 202.102 — FIRST PURCHASER'S RECORDS. A first purchaser
- § 202.103 — SUBSEQUENT PURCHASER'S RECORDS. A subsequent
- § 202.104 — ROYALTY OWNER'S RECORDS. The owner of a royalty
- § 202.105 — CARRIER'S RECORDS. A carrier shall keep accurate
- § 202.151 — TAX DUE. The tax imposed by this chapter is due
- § 202.152 — PAYMENT OF TAX. The tax imposed by this chapter
- § 202.153 — FIRST PURCHASER TO PAY TAX. (a) A first
- § 202.154 — PRODUCER TO PAY TAX ON OIL NOT SOLD. If the
- § 202.155 — PURCHASER TO PAY TAX ON OIL FROM PROPERTY UNDER
- § 202.156 — TAX BORNE RATABLY. The tax shall be borne
- § 202.201 — PRODUCER'S REPORT. (a) A producer authorized by
- § 202.202 — FIRST PURCHASER'S REPORT. (a) On or before the
- § 202.204 — REPORTS OF CARRIER. A carrier shall provide
- § 202.205 — TRANSFER OF OWNERSHIP. (a) If an oil-producing
- § 202.251 — LIABILITY OF PRODUCER AND PURCHASER. The tax
- § 202.252 — PRODUCER'S REMEDY. If a purchaser withholds the
- § 202.301 — DELINQUENT TAXES: PENALTY. (a) A person who
- § 202.302 — TAX LIEN. The state has a prior and preferred
- § 202.303 — FORCED SALE BY OFFICER. (a) A peace officer may
- § 202.304 — SUIT FOR TAXES; SWORN DENIAL. Rule 185, Texas
- § 202.305 — UNLAWFUL REMOVAL OF OIL. On notice from the
- § 202.306 — INSPECTOR HAS FREE ACCESS. A person appointed by
- § 202.307 — INCOMPLETE RECORDS OR REPORTS; CONCEALING
- § 202.351 — OCCUPATION TAX. The tax imposed by this chapter
- § 202.352 — TAX SET ASIDE. One-half of one percent of the
- § 202.353 — ALLOCATION OF REVENUE. After deducting the
- § 202.354 — DEDICATION TO TEXAS TUITION ASSISTANCE GRANT
- § 204 — 204
- § 204.001 — DEFINITIONS. In this chapter:
- § 204.002 — TAX CREDIT FOR NEW FIELD DISCOVERIES. (a)
- § 204.003 — CERTIFICATION OF NEW FIELD DISCOVERY. (a) The
- § 204.004 — TAX CREDIT FOR ADDITIONAL WELLS IN A NEW FIELD.
- § 204.005 — APPLICATION. To qualify for the tax credit, a
- § 204.006 — APPLICABILITY OF TAX CREDIT. (a) Tax credits
- § 204.007 — TRANSFERABILITY OF TAX CREDIT. The tax credit
- § 204.008 — REVOCATION OF NEW FIELD DESIGNATION. (a) If the
- § 204.009 — PENALTIES. (a) Any person who makes or
- § 204.010 — RULES AND ORDERS. The commission has broad
- § 301 — 301
- § 301.001 — PURPOSE OF TITLE. (a) This title is enacted as
- § 323.007 — , Government Code. The program contemplates a topic-by-topic
- § 301.002 — CONSTRUCTION OF CODE. The Code Construction Act
- § 301.003 — INTERNAL REFERENCES. In this code:
- § 301.004 — TELEPHONE COMPANY EXEMPTION. (a) A municipality
- § 302.001 — PROPERTY TAXES AUTHORIZED; PURPOSES. (a) A
- § 302.002 — OTHER TAXES NOT CONSIDERED: CERTAIN HOME-RULE
- § 302.101 — OCCUPATION TAXES. (a) The governing body of a
- § 302.102 — TAX COLLECTION POWERS. (a) The governing body
- § 311 — 311
- § 311.001 — SHORT TITLE. This chapter may be cited as the
- § 311.002 — DEFINITIONS. In this chapter:
- § 311.003 — PROCEDURE FOR CREATING REINVESTMENT ZONE. (a)
- § 311.0031 — ENTERPRISE ZONE. Designation of an area under
- § 311.004 — CONTENTS OF REINVESTMENT ZONE ORDINANCE OR ORDER.
- § 311.005 — (a)(4), the governing body of a municipality or county must
- § 311.006 — RESTRICTIONS ON COMPOSITION OF REINVESTMENT ZONE.
- § 311.007 — CHANGING BOUNDARIES OR TERM OF EXISTING ZONE.
- § 311.008 — POWERS OF MUNICIPALITY OR COUNTY. (a) In this
- § 311.0085 — POWER OF CERTAIN MUNICIPALITIES. (a) This
- § 311.0087 — RESTRICTION ON POWERS OF CERTAIN MUNICIPALITIES.
- § 311.009[1/2] — COMPOSITION OF BOARD OF DIRECTORS. (a) Except
- § 311.009[2/2] — COMPOSITION OF BOARD OF DIRECTORS. (a) Except
- § 311.0091[1/2] — COMPOSITION OF BOARD OF DIRECTORS OF CERTAIN
- § 311.0091[2/2] — COMPOSITION OF BOARD OF DIRECTORS OF CERTAIN
- § 311.0092 — NOTICE TO STATE SENATOR AND STATE
- § 311.0091 — (c), as applicable, is elected to the state senate or the
- § 311.010[1/2] — POWERS AND DUTIES OF BOARD OF DIRECTORS. (a)
- § 311.010[2/2] — POWERS AND DUTIES OF BOARD OF DIRECTORS. (a)
- § 311.01005 — COSTS ASSOCIATED WITH TRANSPORTATION OR TRANSIT
- § 311.0101 — PARTICIPATION OF DISADVANTAGED BUSINESSES IN
- § 311.011[1/2] — PROJECT AND FINANCING PLANS. (a) The board of
- § 311.011[2/2] — PROJECT AND FINANCING PLANS. (a) The board of
- § 311.012 — DETERMINATION OF AMOUNT OF TAX INCREMENT. (a)
- § 311.0123 — SALES TAX INCREMENT. (a) In this section,
- § 311.0125 — TAX ABATEMENT AGREEMENTS. (a) Notwithstanding
- § 311.013[1/2] — COLLECTION AND DEPOSIT OF TAX INCREMENTS. (a)
- § 311.013[2/2] — COLLECTION AND DEPOSIT OF TAX INCREMENTS. (a)
- § 312.203 — , a taxing unit, including a municipality, may elect to offer
- § 311.007[1/2] — (a) or (b) unless the governing body of the school district
- § 311.007[2/2] — (a) or (b) unless the governing body of the school district
- § 311.014 — TAX INCREMENT FUND. (a) In addition to the
- § 311.015[1/2] — TAX INCREMENT BONDS AND NOTES. (a) A
- § 311.015[2/2] — TAX INCREMENT BONDS AND NOTES. (a) A
- § 311.016 — ANNUAL REPORT BY MUNICIPALITY OR COUNTY. (a) On
- § 311.0163 — ANNUAL REPORT BY COMPTROLLER. (a) Not later
- § 311.017 — TERMINATION OF REINVESTMENT ZONE. (a) A
- § 311.018 — CONFLICTS WITH MUNICIPAL CHARTER. To the extent
- § 311.019 — CENTRAL REGISTRY. (a) The comptroller shall
- § 311.020 — STATE ASSISTANCE. (a) On request of the
- § 311.021 — ACT OR PROCEEDING PRESUMED VALID. (a) A
- § 312.001 — SHORT TITLE. This chapter may be cited as the
- § 312.002 — ELIGIBILITY OF TAXING UNIT TO PARTICIPATE IN TAX
- § 312.0021 — PROHIBITION ON ABATEMENT OF TAXES ON CERTAIN
- § 312.0025 — DESIGNATION OF REINVESTMENT ZONE BY SCHOOL
- § 312.003 — CONFIDENTIALITY OF PROPRIETARY INFORMATION.
- § 312.004 — TAXING UNIT WITH TAX RATE SET BY COMMISSIONERS
- § 312.005 — STATE ADMINISTRATION. (a) The comptroller shall
- § 312.006 — EXPIRATION DATE. If not continued in effect,
- § 312.007 — DEFERRAL OF COMMENCEMENT OF ABATEMENT PERIOD.
- § 312.008 — INTERNET LINK TO AGREEMENT. A taxing unit that
- § 312.201 — DESIGNATION OF REINVESTMENT ZONE. (a) The
- § 312.202 — 312.202
- § 312.204 — or 312.211 is determined by the comprehensive zoning
- § 312.211 — , as applicable. At the hearing, interested persons are
- § 312.2011 — ENTERPRISE ZONE. Designation of an area as an
- § 312.204[1/3] — MUNICIPAL TAX ABATEMENT AGREEMENT. (a) The
- § 312.204[2/3] — MUNICIPAL TAX ABATEMENT AGREEMENT. (a) The
- § 312.204[3/3] — MUNICIPAL TAX ABATEMENT AGREEMENT. (a) The
- § 312.2041 — NOTICE OF TAX ABATEMENT AGREEMENT TO OTHER
- § 312.205 — SPECIFIC TERMS OF TAX ABATEMENT AGREEMENT. (a)
- § 312.206 — TAX ABATEMENT BY OTHER TAXING UNITS. (a) If
- § 312.207 — APPROVAL BY GOVERNING BODY. (a) To be
- § 312.208 — MODIFICATION OR TERMINATION OF AGREEMENT. (a)
- § 312.209 — APPLICATION OF NONSEVERABILITY PROVISION.
- § 312.210 — AGREEMENT BY TAXING UNITS RELATING TO PROPERTY IN
- § 312.401 — DESIGNATION OF REINVESTMENT ZONE. (a) The
- § 312.4011 — ENTERPRISE ZONE. Designation of an area as an
- § 312.402[1/2] — COUNTY TAX ABATEMENT AGREEMENT. (a) The
- § 312.402[2/2] — COUNTY TAX ABATEMENT AGREEMENT. (a) The
- § 312.403 — TAX ABATEMENT AGREEMENT FOR NUCLEAR ELECTRIC
- § 312.404 — APPROVAL BY GOVERNING BODY. To be effective, an
- § 313.001 — SHORT TITLE. This chapter may be cited as the
- § 313.002 — FINDINGS. The legislature finds that:
- § 313.003 — PURPOSES. The purposes of this chapter are to:
- § 313.004 — LEGISLATIVE INTENT. It is the intent of the
- § 313.005 — DEFINITIONS. Unless this chapter defines a word
- § 313.006 — IMPOSITION OF IMPACT FEE. (a) In this section,
- § 313.007 — EXPIRATION. Subchapters B and C expire December
- § 313.009 — CERTAIN ENTITIES INELIGIBLE. An entity that has
- § 151.3595 — is not eligible to receive a limitation on appraised value
- § 313.010 — AUDIT OF AGREEMENTS BY STATE AUDITOR. (a) Each
- § 313.171 — SAVING PROVISIONS. (a) A limitation on
- § 320 — 320
- § 320.001 — SAVING PROVISION AFTER EXPIRATION OF CHAPTER 312.
- § 321.001 — SHORT TITLE. This chapter may be cited as the
- § 321.002 — DEFINITIONS. (a) In this chapter:
- § 321.003 — OTHER PORTIONS OF TAX APPLICABLE. Subtitles A
- § 321.004 — REFERENCES TO SALES OR USE TAX. A reference to a
- § 321.101 — TAX AUTHORIZED. (a) A municipality may adopt or
- § 1.1[1/2] — million according to the most recent federal decennial census,
- § 1.1[2/2] — million according to the most recent federal decennial census,
- § 321.102 — EFFECTIVE DATES: NEW TAX, TAX REPEAL, BOUNDARY
- § 321.405[1/2] — (b). This subsection does not apply to the additional
- § 321.405[2/2] — (b). This subsection does not apply to the additional
- § 321.1025 — ANNEXATION TO CERTAIN REGIONAL TRANSPORTATION
- § 1.1 — million according to the most recent federal decennial census and
- § 321.103 — SALES TAX. (a) In a municipality that has
- § 321.104 — USE TAX. (a) In a municipality that has adopted
- § 321.1045 — IMPOSITION OF SALES AND USE TAX IN CERTAIN
- § 321.105 — RESIDENTIAL USE OF GAS AND ELECTRICITY. (a)
- § 321.1055 — IMPOSITION OF FIRE CONTROL OR CRIME CONTROL
- § 321.106 — FIRE CONTROL DISTRICT TAX. (a) Subject to an
- § 321.107 — ADMINISTRATION OF LOCAL SALES AND USE TAXES
- § 321.108[1/2] — MUNICIPAL CRIME CONTROL AND PREVENTION DISTRICT
- § 321.108[2/2] — MUNICIPAL CRIME CONTROL AND PREVENTION DISTRICT
- § 26.041 — 26.041
- § 321.201 — COMPUTATION OF SALES TAXES. (a) Each retailer
- § 321.202 — METHOD OF REPORTING: RETAILERS HAVING SALES
- § 321.203[1/3] — CONSUMMATION OF SALE. (a) A sale of a taxable
- § 321.203[2/3] — CONSUMMATION OF SALE. (a) A sale of a taxable
- § 321.203[3/3] — CONSUMMATION OF SALE. (a) A sale of a taxable
- § 321.204 — COMPUTATION OF USE TAX. (a) In each
- § 321.205 — USE TAX: MUNICIPALITY IN WHICH USE OCCURS. (a)
- § 321.206 — INCIDENCE OF ADDITIONAL MUNICIPAL SALES AND USE
- § 321.207 — LOCAL TAX INAPPLICABLE WHEN NO STATE TAX;
- § 321.208 — STATE EXEMPTIONS APPLICABLE. The exemptions
- § 321.209 — TRANSITION EXEMPTION: GENERAL PURPOSE SALES AND
- § 321.2091 — TRANSITION EXEMPTION: ADDITIONAL MUNICIPAL
- § 321.210 — TELECOMMUNICATIONS EXEMPTION. (a) There are
- § 321.301 — COMPTROLLER TO COLLECT AND ADMINISTER TAXES. The
- § 321.302 — COMPTROLLER'S REPORTING DUTIES. (a) The
- § 321.107[1/2] — 321.107[1/2]
- § 321.107[2/2] — 321.107[2/2]
- § 321.3025 — DISPOSITION OF AMOUNT ERRONEOUSLY COLLECTED.
- § 321.303 — SALES TAX PERMITS AND EXEMPTION AND RESALE
- § 321.304 — DISCOUNTS FOR PREPAYMENT AND TAX COLLECTION. All
- § 321.305 — PENALTIES. The penalties provided by Chapter 151
- § 321.306 — COMPTROLLER'S RULES. The comptroller may adopt
- § 321.307 — DELINQUENT TAXES: LIMITATIONS. The limitations
- § 321.308 — SEIZURE AND SALE OF PROPERTY. If the comptroller
- § 321.309 — SUIT FOR TAX COLLECTION. (a) A municipality
- § 321.310 — DISAPPROVAL OF MUNICIPAL SUIT. (a) The
- § 321.311 — JUDGMENTS IN MUNICIPAL SUIT. (a) A judgment in
- § 321.312 — RETENTION OF CERTAIN MUNICIPAL SALES TAXES. A
- § 321.401 — CALLING OF ELECTION. (a) An election under this
- § 321.402 — DEADLINES AFTER PETITION. (a) After the receipt
- § 321.403 — TIME OF ELECTION. (a) An election under this
- § 321.404 — BALLOT WORDING. (a) In an election to adopt the
- § 321.405 — OFFICIAL RESULTS OF ELECTION. (a) Within 10
- § 321.406 — FREQUENCY OF ELECTION. An election under this
- § 321.407 — ELECTION CONTEST: NOTICE. (a) If an election
- § 321.408 — ELECTION CONTEST: DELAYED EFFECTIVE DATE. (a)
- § 321.409 — COMBINED MUNICIPAL SALES TAX BALLOT PROPOSITIONS.
- § 321.501 — TRUST ACCOUNT. (a) The comptroller shall
- § 321.502 — DISTRIBUTION OF TRUST FUNDS. At least twice
- § 321.5025 — DISTRIBUTION OF TRUST FUNDS TO DEFUNDING
- § 321.503 — STATE'S SHARE. Before sending any money to a
- § 321.504 — AMOUNTS RETAINED IN TRUST ACCOUNT. (a) The
- § 321.505 — INTEREST ON TRUST ACCOUNT. Interest earned on
- § 321.506 — USE OF TAX REVENUE BY MUNICIPALITY. Except as
- § 321.507 — USE OF ADDITIONAL MUNICIPAL SALES AND USE TAX.
- § 321.508 — PLEDGE OF TAX REVENUE. (a) A municipality may
- § 321.509 — TAX POWERS OF MUNICIPALITY NOT LIMITED. This
- § 321.510 — REALLOCATION OF MUNICIPAL OR LOCAL GOVERNMENTAL
- § 322.001 — APPLICATION OF CHAPTER. (a) This chapter
- § 322.002 — DEFINITIONS. In this chapter:
- § 322.101 — SALES TAX. There is imposed in a taxing entity a
- § 322.102 — USE TAX. In a taxing entity, there is imposed an
- § 322.103 — COMPUTATION OF SALES TAXES. (a) Each retailer
- § 322.104 — COMPUTATION OF USE TAX. (a) In each taxing
- § 322.105 — USE TAX: WHERE USE OCCURS. (a) In determining
- § 322.106 — TAX INAPPLICABLE WHEN NO STATE TAX; EXCEPTIONS.
- § 322.108 — CERTAIN PROVISIONS OF MUNICIPAL SALES AND USE TAX
- § 322.109 — TELECOMMUNICATIONS EXEMPTION. (a) There are
- § 322.110 — TRANSITION EXEMPTION IN CERTAIN TAXING ENTITIES.
- § 322.201 — COMPTROLLER TO COLLECT AND ADMINISTER TAXES. (a)
- § 322.202 — COMPTROLLER'S REPORTING DUTIES. (a) The
- § 322.2022 — TAX INFORMATION. (a) Except as otherwise
- § 322.203 — COMPTROLLER'S RULES. The comptroller may adopt
- § 322.204 — DELINQUENT TAXES: LIMITATIONS. The limitations
- § 322.205 — SEIZURE AND SALE OF PROPERTY. (a) If the
- § 322.206 — SUITS FOR TAX COLLECTION. (a) A taxing entity
- § 322.207 — DISAPPROVAL OF SUIT. (a) The comptroller or the
- § 322.208 — JUDGMENTS IN SUIT. (a) A judgment in a suit
- § 322.301 — COLLECTIONS HELD BY COMPTROLLER. The comptroller
- § 322.302 — DISTRIBUTION OF TRUST FUNDS. At least quarterly
- § 322.303 — STATE'S SHARE. Before sending any money to a
- § 322.304 — AMOUNTS RETAINED IN TRUST ACCOUNT. (a) The
- § 322.305 — INTEREST ON TRUST ACCOUNTS. Interest earned on
- § 322.306 — RETENTION OF CERTAIN SPECIAL PURPOSE DISTRICT
- § 323.001 — SHORT TITLE. This chapter may be cited as the
- § 323.002 — DEFINITIONS. The words used in this chapter and
- § 323.003 — OTHER PORTIONS OF TAX APPLICABLE. Subtitles A
- § 323.101 — TAX AUTHORIZED. (a) A qualified county may
- § 323.102 — EFFECTIVE DATES: NEW TAX, TAX REPEAL. (a)
- § 323.405 — (b).
- § 323.103 — SALES TAX. In a county that has adopted the tax
- § 323.104 — USE TAX. In a county that has adopted the tax
- § 323.105[1/2] — CRIME CONTROL DISTRICT TAX. (a) Subject to an
- § 323.105[2/2] — CRIME CONTROL DISTRICT TAX. (a) Subject to an
- § 323.201 — COMPUTATION OF SALES TAXES. (a) Each retailer
- § 323.202 — METHOD OF REPORTING: RETAILERS HAVING SALES
- § 323.203[1/2] — CONSUMMATION OF SALE. (a) A sale of a taxable
- § 323.203[2/2] — CONSUMMATION OF SALE. (a) A sale of a taxable
- § 323.204 — COMPUTATION OF USE TAX. In each county that has
- § 323.205 — USE TAX: COUNTY IN WHICH USE OCCURS. (a) In
- § 323.206 — COUNTY TAX INAPPLICABLE WHEN NO STATE TAX;
- § 323.207 — STATE EXEMPTIONS APPLICABLE. The exemptions
- § 323.208 — TELECOMMUNICATIONS EXEMPTION. (a) There are
- § 323.209 — TRANSITION EXEMPTION. (a) The receipts from the
- § 323.301 — COMPTROLLER TO COLLECT AND ADMINISTER TAXES. The
- § 323.302 — COMPTROLLER'S REPORTING DUTIES. (a) The
- § 323.3022 — TAX INFORMATION. (a) In this section, "other
- § 323.303 — SALES TAX PERMITS AND EXEMPTION AND RESALE
- § 323.304 — DISCOUNTS FOR PREPAYMENT AND TAX COLLECTION. All
- § 323.305 — PENALTIES. The penalties provided by Chapter 151
- § 323.306 — COMPTROLLER'S RULES. The comptroller may adopt
- § 323.307 — DELINQUENT TAXES: LIMITATIONS. The limitations
- § 323.308 — SEIZURE AND SALE OF PROPERTY. If the comptroller
- § 323.309 — SUIT FOR TAX COLLECTION. (a) A county acting
- § 323.310 — DISAPPROVAL OF COUNTY SUIT. (a) The comptroller
- § 323.311 — JUDGMENTS IN COUNTY SUIT. (a) A judgment in a
- § 323.312 — RETENTION OF CERTAIN COUNTY SALES TAXES. A
- § 323.401 — CALLING OF ELECTION. (a) An election under this
- § 323.402 — DEADLINES AFTER PETITION. (a) After the receipt
- § 323.403 — TIME OF ELECTION. An election under this chapter
- § 323.404 — BALLOT WORDING. (a) Except as provided by
- § 323.406 — FREQUENCY OF ELECTION. An election under this
- § 323.407 — ELECTION CONTEST: NOTICE. (a) If an election
- § 323.408 — ELECTION CONTEST: DELAYED EFFECTIVE DATE. (a)
- § 323.501 — TRUST ACCOUNT. (a) The comptroller shall
- § 323.502 — DISTRIBUTION OF TRUST FUNDS. At least twice
- § 323.503 — STATE'S SHARE. Before sending any money to a
- § 323.504 — AMOUNTS RETAINED IN TRUST ACCOUNT. (a) The
- § 323.5041 — INTEREST ON TAX REVENUE. Interest earned on all
- § 323.505 — USE OF TAX REVENUE. (a) The money received by a
- § 323.510 — REALLOCATION OF COUNTY OR LOCAL GOVERNMENTAL
- § 324.001 — COUNTY SALES AND USE TAX ACT APPLICABLE. Except
- § 324.021 — TAX AUTHORIZED. (a) A county having a
- § 324.022 — TAX RATE. (a) The tax authorized by this
- § 324.023 — SALES AND USE TAX EFFECTIVE DATE. (a) The
- § 324.061 — ELECTION PROCEDURE. (a) An election to adopt,
- § 324.081 — USE OF TAX REVENUE. Revenue from the tax imposed
- § 325.001 — COUNTY SALES AND USE TAX ACT APPLICABLE. Except
- § 325.021 — TAX AUTHORIZED. (a) A county having a
- § 325.022 — TAX RATE. The rate of the tax authorized by this
- § 325.023 — SALES AND USE TAX EFFECTIVE DATE. (a) The
- § 325.061 — ELECTION PROCEDURE. (a) An election to adopt or
- § 325.081 — USE OF TAX REVENUE. Revenue from the tax imposed
- § 327 — 327
- § 327.001 — DEFINITION. In this chapter, "municipal street"
- § 327.002 — MUNICIPAL SALES AND USE TAX ACT APPLICABLE.
- § 327.003 — TAX AUTHORIZED. (a) A municipality may adopt
- § 327.004 — TAX RATE. The tax authorized by this chapter may
- § 327.005 — SALES AND USE TAX EFFECTIVE DATE. (a) The
- § 327.006 — ELECTION PROCEDURE. (a) An election to adopt
- § 327.0065 — RATE CHANGE. (a) A municipality that has
- § 327.007 — REAUTHORIZATION OF TAX. (a) Unless imposition
- § 327.008 — USE OF TAX REVENUE. Revenue from the tax imposed
- § 351.001[1/3] — DEFINITIONS. In this chapter:
- § 351.001[2/3] — DEFINITIONS. In this chapter:
- § 351.001[3/3] — DEFINITIONS. In this chapter:
- § 351.002 — TAX AUTHORIZED. (a) A municipality by ordinance
- § 351.0025 — EXTRATERRITORIAL JURISDICTION. (a) A
- § 351.003 — TAX RATES. (a) Except as provided by this
- § 351.004 — TAX COLLECTION. (a) The municipality may bring
- § 351.008 — ;
- § 351.0041 — COLLECTION PROCEDURES ON PURCHASE OF HOTEL. (a)
- § 351.0042 — INTEREST ON DELINQUENT TAX. (a) A person who
- § 351.005 — REIMBURSEMENT FOR EXPENSES OF TAX COLLECTION AND
- § 351.006 — EXEMPTION. (a) A United States governmental
- § 351.007 — PREEXISTING CONTRACTS. (a) If a municipality
- § 351.009 — ANNUAL REPORT TO COMPTROLLER. (a) Not later
- § 351.101[1/3] — USE OF TAX REVENUE. (a) Revenue from the
- § 351.101[2/3] — USE OF TAX REVENUE. (a) Revenue from the
- § 351.101[3/3] — USE OF TAX REVENUE. (a) Revenue from the
- § 351.101[1/2] — (a). If a municipal or other public or private entity that
- § 351.101[2/2] — (a). If a municipal or other public or private entity that
- § 334.001[1/2] — (3), Local Government Code, for a venue.
- § 334.001[2/2] — (3), Local Government Code, for a venue.
- § 351.1012 — ELECTRONIC TAX ADMINISTRATION SYSTEM. (a)
- § 351.1015[1/3] — CERTAIN QUALIFIED PROJECTS. (a) In this
- § 351.1015[2/3] — CERTAIN QUALIFIED PROJECTS. (a) In this
- § 351.1015[3/3] — CERTAIN QUALIFIED PROJECTS. (a) In this
- § 334.001 — (4)(A), Local Government Code, and any related infrastructure.
- § 351.102 — PLEDGE FOR BONDS. (a) Subject to the
- § 351.1021 — PLEDGE OR COMMITMENT OF CERTAIN TAX REVENUE FOR
- § 351.1022 — PLEDGE OR COMMITMENT OF CERTAIN TAX REVENUE BY
- § 2303.5055 — , Government Code, and all tax revenue collected under
- § 351.103 — ALLOCATION OF REVENUE: GENERAL RULE. (a) A
- § 351.101 — (a)(3), except that the allocation is subject to and may not
- § 351.1035 — ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES
- § 352.002 — (a)(14).
- § 351.1036 — ALLOCATION OF REVENUE FOR AIRPORTS BY CERTAIN
- § 351.104 — ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES
- § 351.105 — ALLOCATION OF REVENUE: ELIGIBLE COASTAL
- § 351.1054 — ALLOCATION OF REVENUE: ELIGIBLE BARRIER ISLAND
- § 351.1055 — ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES.
- § 61.001 — , Natural Resources Code.
- § 1504.001 — , Government Code;
- § 351.106 — ALLOCATION OF REVENUE: POPULOUS MUNICIPALITIES
- § 351.1063 — ALLOCATION OF REVENUE FOR ADVERTISING AND
- § 351.1064 — ALLOCATION OF REVENUE FOR CERTAIN SPORTING EVENT
- § 351.1065 — ALLOCATION OF REVENUE: ELIGIBLE CENTRAL
- § 351.1066 — ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES.
- § 351.1067 — ALLOCATION OF REVENUE; CERTAIN MUNICIPALITIES.
- § 351.1068 — ALLOCATION OF REVENUE FOR SPORTS FACILITIES BY
- § 351.1069 — ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES.
- § 351.10691 — ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES.
- § 351.10692 — ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES.
- § 351.10693 — ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES.
- § 351.107 — ALLOCATION OF REVENUE; CERTAIN LARGE COASTAL
- § 351.1071 — ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES.
- § 351.10711 — ALLOCATION OF REVENUE FOR MAINTENANCE,
- § 351.10712 — ALLOCATION OF REVENUE FOR CONSTRUCTION AND
- § 351.10713 — ALLOCATION OF REVENUE FOR CONSTRUCTION,
- § 351.1075 — ALLOCATION OF REVENUE FOR THE ARTS BY CERTAIN
- § 351.1076 — ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES.
- § 351.1077 — ALLOCATION OF REVENUE FOR THE ARTS FOR CERTAIN
- § 351.1078 — ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES.
- § 351.1079 — ALLOCATION OF REVENUE FOR SPORTS FACILITIES AND
- § 351.108 — RECORDS. (a) A municipality shall maintain a
- § 21.001 — (101), eff. Sept. 1, 2001.
- § 351.110 — ALLOCATION OF REVENUE FOR CERTAIN TRANSPORTATION
- § 351.151 — DEFINITIONS. In this subchapter:
- § 351.152[1/4] — APPLICABILITY. This subchapter applies only to:
- § 351.152[2/4] — APPLICABILITY. This subchapter applies only to:
- § 351.152[3/4] — APPLICABILITY. This subchapter applies only to:
- § 351.152[4/4] — APPLICABILITY. This subchapter applies only to:
- § 351.153 — EXCEPTION TO OWNERSHIP REQUIREMENT. (a) This
- § 351.152 — (5), (6), (29), or (58).
- § 351.154 — NONPROFIT CORPORATION AS MUNICIPAL AGENT. A
- § 351.155 — PLEDGE OR COMMITMENT OF CERTAIN TAX REVENUE FOR
- § 351.156 — ENTITLEMENT TO CERTAIN TAX REVENUE. Subject to
- § 351.157[1/3] — ADDITIONAL ENTITLEMENT FOR CERTAIN
- § 351.157[2/3] — ADDITIONAL ENTITLEMENT FOR CERTAIN
- § 351.157[3/3] — ADDITIONAL ENTITLEMENT FOR CERTAIN
- § 351.158 — PERIOD OF ENTITLEMENT. A municipality is
- § 351.157 — until the 10th anniversary of the date the qualified hotel to
- § 351.159 — DEPOSIT OF REVENUE. Notwithstanding any other
- § 351.160 — QUARTERLY PAYMENTS. The comptroller shall pay to
- § 351.161 — APPLICATION OF OTHER LAW. This subchapter may
- § 2206.001 — , Government Code.
- § 351.162 — RECAPTURE OF LOST STATE TAX REVENUE FROM CERTAIN
- § 351.163 — REPORT ON QUALIFIED PROJECTS. (a) Not later
- § 352.001 — DEFINITIONS. In this chapter:
- § 352.002[1/5] — TAX AUTHORIZED. (a) The commissioners courts of
- § 352.002[2/5] — TAX AUTHORIZED. (a) The commissioners courts of
- § 352.002[3/5] — TAX AUTHORIZED. (a) The commissioners courts of
- § 352.002[4/5] — TAX AUTHORIZED. (a) The commissioners courts of
- § 352.002[5/5] — TAX AUTHORIZED. (a) The commissioners courts of
- § 352.003 — TAX RATES. (a) Except as provided by this
- § 2.75 — percent of the price paid for a room in a hotel if:
- § 351.0025[1/3] — applicable to the hotel.
- § 351.0025[2/3] — applicable to the hotel.
- § 351.0025[3/3] — applicable to the hotel.
- § 352.0031 — PREEXISTING CONTRACTS. (a) If a county
- § 352.004 — TAX COLLECTION; PENALTY. (a) The owner or
- § 352.0041 — COLLECTION PROCEDURES ON PURCHASE OF HOTEL. (a)
- § 352.005 — REIMBURSEMENT FOR EXPENSES OF TAX COLLECTION AND
- § 352.1016 — , the county shall permit a person who is required to collect
- § 352.006 — AUDIT; ACCESS TO BOOKS AND RECORDS. (a) The
- § 352.007 — EXEMPTION. (a) A United States governmental
- § 2.74 — , eff. Oct. 1, 1999; Acts 2003, 78th Leg., ch. 209, Sec.
- § 352.008 — CONCURRENT STATE TAX DELINQUENCY. (a) If, as a
- § 352.009 — ANNUAL REPORT TO COMPTROLLER. (a) Not later
- § 352.101 — USE OF REVENUE IN POPULOUS COUNTIES. (a) The
- § 352.1015 — USE OF REVENUE: GENERAL PROVISIONS. (a) The
- § 352.102 — USE OF REVENUE: COUNTIES BORDERING MEXICO. (a)
- § 352.103 — USE OF REVENUE: COUNTIES WITH NO MUNICIPALITY.
- § 352.1031 — GENERAL LIMITATIONS ON USE OF REVENUE. (a)
- § 352.1032 — USE OF REVENUE: COUNTIES BORDERING EDWARDS
- § 352.1033 — USE OF REVENUE; COUNTIES BORDERING THE GULF OF
- § 352.1035 — CERTAIN COUNTIES BORDERING WHITNEY LAKE. The
- § 352.1036 — USE OF REVENUE: COUNTIES BORDERING LAKE J. B.
- § 352.1037 — USE OF REVENUE: CERTAIN COUNTIES BORDERING
- § 352.1038 — USE OF REVENUE: CERTAIN COUNTIES CONTAINING
- § 352.1039 — USE OF REVENUE: CERTAIN COUNTIES THROUGH WHICH
- § 352.104 — PLEDGE FOR BONDS. A county may pledge the
- § 1477.303 — , Government Code, for one or more of the purposes provided
- § 352.105 — ALLOCATION OF REVENUE: COUNTIES OF MORE THAN 3.3
- § 352.106 — USE OF REVENUE; CERTAIN COUNTIES BORDERING
- § 352.107 — HOTEL TAX AUTHORIZED FOR COUNTY DEVELOPMENT
- § 352.108 — USE OF REVENUE; CERTAIN COUNTIES THAT BORDER
- § 352.109 — RECORDS. (a) A county shall maintain a record
- § 352.110 — USE OF REVENUE; CERTAIN COUNTIES LOCATED WHOLLY
- § 352.111 — USE OF REVENUE; COUNTIES BORDERING PORTION OF
- § 352.112 — USE OF REVENUE: CERTAIN COUNTIES HOLDING AN
- § 352.113 — USE OF REVENUE: CERTAIN COUNTIES BORDERING LAKE
- § 352.114 — USE OF REVENUE: CERTAIN COUNTIES CONTAINING AN
- § 352.115 — USE OF REVENUE: CERTAIN COUNTIES CONTAINING