TAX CODE
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TITLE 1. PROPERTY TAX CODE
SUBTITLE A. GENERAL PROVISIONS
CHAPTER 1.
GENERAL PROVISIONS
Sec. 1.01. SHORT TITLE
Sec. 1.02. APPLICABILITY OF TITLE
Sec. 1.03. CONSTRUCTION OF TITLE
Sec. 1.04. DEFINITIONS
Sec. 1.045. REFERENCE TO CERTAIN TERMS IN LAW
Sec. 1.05. CITY FISCAL YEAR
Sec. 1.06. EFFECT OF WEEKEND OR HOLIDAY
Sec. 1.06. EFFECT OF WEEKEND, HOLIDAY, OR OFFICE CLOSURE
Sec. 1.07. DELIVERY OF NOTICE
Sec. 1.071. DELIVERY OF REFUND
Sec. 1.072. APPLICATION FOR TAX REFUND
Sec. 1.08. TIMELINESS OF ACTION BY MAIL OR COMMON OR CONTRACT CARRIER
Sec. 1.085. ELECTRONIC DELIVERY OF COMMUNICATION
Sec. 1.09. AVAILABILITY OF FORMS
Sec. 1.10. ROLLS IN ELECTRONIC DATA-PROCESSING RECORDS
Sec. 1.11. COMMUNICATIONS TO FIDUCIARY
Sec. 1.111. REPRESENTATION OF PROPERTY OWNER
Sec. 1.12. MEDIAN LEVEL OF APPRAISAL
Sec. 1.15. APPRAISERS FOR TAXING UNITS PROHIBITED
SUBTITLE B. PROPERTY TAX ADMINISTRATION
CHAPTER 5.
STATE ADMINISTRATION
Sec. 5.01. PROPERTY TAX ADMINISTRATION ADVISORY BOARD
Sec. 5.03. POWERS AND DUTIES GENERALLY
Sec. 5.04. TRAINING AND EDUCATION OF APPRAISERS
Sec. 5.041. TRAINING OF APPRAISAL REVIEW BOARD MEMBERS
Sec. 5.042. REQUIRED TRAINING FOR CHIEF APPRAISERS
Sec. 5.043. TRAINING OF ARBITRATORS
Sec. 5.044. TRAINING OF APPRAISAL DISTRICT BOARD OF DIRECTORS MEMBERS IN POPULOUS COUNTIES
Sec. 5.05. APPRAISAL MANUALS AND OTHER MATERIALS
Sec. 5.06. TAXPAYER ASSISTANCE PAMPHLET
Sec. 5.061. EXPLANATION OF INFORMATION RELATED TO HEIR PROPERTY
Sec. 5.07. PROPERTY TAX FORMS AND RECORDS SYSTEMS
Sec. 5.08. PROFESSIONAL AND TECHNICAL ASSISTANCE
Sec. 5.09. BIENNIAL REPORTS
Sec. 5.091. STATEWIDE LIST OF TAX RATES
Sec. 5.10. RATIO STUDIES
Sec. 5.102. REVIEW OF APPRAISAL DISTRICTS
Sec. 5.103. APPRAISAL REVIEW BOARD OVERSIGHT
Sec. 5.104. APPRAISAL REVIEW BOARD SURVEY; REPORT
Sec. 5.12. PERFORMANCE AUDIT OF APPRAISAL DISTRICT
Sec. 5.13. ADMINISTRATION OF PERFORMANCE AUDITS
Sec. 5.14. PUBLIC ACCESS, INFORMATION, AND COMPLAINTS
Sec. 5.16. ADMINISTRATIVE PROVISIONS
CHAPTER 6.
LOCAL ADMINISTRATION
SUBCHAPTER A. APPRAISAL DISTRICTS
Sec. 6.01. APPRAISAL DISTRICTS ESTABLISHED
Sec. 6.02. DISTRICT BOUNDARIES
Sec. 6.03. BOARD OF DIRECTORS IN LESS POPULOUS COUNTIES
Sec. 6.0301. BOARD OF DIRECTORS IN POPULOUS COUNTIES
Sec. 6.0302. ACKNOWLEDGEMENT OF DIRECTOR'S DUTIES
Sec. 6.031. CHANGES IN BOARD MEMBERSHIP OR SELECTION
Sec. 6.032. BALLOT PROCEDURES FOR ELECTED DIRECTORS; FILING FEE OR PETITION
Sec. 6.033. RECALL OF APPOINTED DIRECTOR
Sec. 6.034. OPTIONAL STAGGERED TERMS FOR BOARD OF DIRECTORS
Sec. 6.035. RESTRICTIONS ON ELIGIBILITY AND CONDUCT OF BOARD MEMBERS AND CHIEF APPRAISERS AND THEIR RELATIVES
Sec. 6.036. INTEREST IN CERTAIN CONTRACTS PROHIBITED
Sec. 6.037. PARTICIPATION OF CONSERVATION AND RECLAMATION DISTRICTS IN APPRAISAL DISTRICT MATTERS
Sec. 6.04. ORGANIZATION, MEETINGS, AND COMPENSATION
Sec. 6.05. APPRAISAL OFFICE
Sec. 6.0501. APPOINTMENT OF ELIGIBLE CHIEF APPRAISER BY COMPTROLLER
Sec. 6.051. OWNERSHIP OR LEASE OF REAL PROPERTY
Sec. 6.052. TAXPAYER LIAISON OFFICER
Sec. 6.053. ASSISTANCE TO EMERGENCY MANAGEMENT AUTHORITIES
Sec. 6.054. RESTRICTION ON EMPLOYMENT BY APPRAISAL DISTRICT
Sec. 6.06. APPRAISAL DISTRICT BUDGET AND FINANCING
Sec. 6.061. CHANGES IN METHOD OF FINANCING
Sec. 6.062. PUBLICATION OF BUDGET
Sec. 6.063. FINANCIAL AUDIT
Sec. 6.07. TAXING UNIT BOUNDARIES
Sec. 6.08. NOTICE OF OPTIONAL EXEMPTIONS
Sec. 6.09. DESIGNATION OF DISTRICT DEPOSITORY
Sec. 6.10. DISAPPROVAL OF BOARD ACTIONS
Sec. 6.11. PURCHASING AND CONTRACTING AUTHORITY
Sec. 6.12. AGRICULTURAL APPRAISAL ADVISORY BOARD
Sec. 6.13. DISTRICT RECORDS
Sec. 6.14. INFORMATION PROVIDED TO TEXAS LEGISLATIVE COUNCIL
Sec. 6.15. EX PARTE COMMUNICATIONS; PENALTY
Sec. 6.155. CERTAIN COMMUNICATIONS BY TAXING UNITS PROHIBITED; PENALTY
Sec. 6.16. RESIDENTIAL PROPERTY OWNER ASSISTANCE
Sec. 6.17. INTERNET WEBSITE REQUIRED FOR POPULOUS DISTRICTS
SUBCHAPTER B. ASSESSORS AND COLLECTORS
Sec. 6.21. COUNTY ASSESSOR-COLLECTOR
Sec. 6.22. ASSESSOR AND COLLECTOR FOR OTHER TAXING UNITS
Sec. 6.23. DUTIES OF ASSESSOR AND COLLECTOR
Sec. 6.231. CONTINUING EDUCATION
Sec. 6.24. CONTRACTS FOR ASSESSMENT AND COLLECTION
Sec. 6.26. ELECTION TO CONSOLIDATE ASSESSING AND COLLECTING FUNCTIONS
Sec. 6.27. COMPENSATION FOR ASSESSMENT AND COLLECTION
Sec. 6.275. RELEASE OF ASSESSOR AND COLLECTOR FROM LIABILITY
Sec. 6.28. BONDS FOR STATE AND COUNTY TAXES
Sec. 6.29. BONDS FOR OTHER TAXES
Sec. 6.30. ATTORNEYS REPRESENTING TAXING UNITS
SUBCHAPTER C. APPRAISAL REVIEW BOARD
Sec. 6.41. APPRAISAL REVIEW BOARD
Sec. 6.411. EX PARTE COMMUNICATIONS; PENALTY
Sec. 6.412. RESTRICTIONS ON ELIGIBILITY OF BOARD MEMBERS
Sec. 6.413. INTEREST IN CERTAIN CONTRACTS PROHIBITED
Sec. 6.414. AUXILIARY APPRAISAL REVIEW BOARD MEMBERS
Sec. 6.42. ORGANIZATION, MEETINGS AND COMPENSATION
Sec. 6.425. SPECIAL APPRAISAL REVIEW BOARD PANELS IN CERTAIN DISTRICTS
Sec. 6.43. PERSONNEL
SUBTITLE C. TAXABLE PROPERTY AND EXEMPTIONS
CHAPTER 11.
TAXABLE PROPERTY AND EXEMPTIONS
SUBCHAPTER A. TAXABLE PROPERTY
Sec. 11.01. REAL AND TANGIBLE PERSONAL PROPERTY
Sec. 11.02. INTANGIBLE PERSONAL PROPERTY
SUBCHAPTER B. EXEMPTIONS
Sec. 11.11. PUBLIC PROPERTY
Sec. 11.111. PUBLIC PROPERTY USED TO PROVIDE TRANSITIONAL HOUSING FOR INDIGENT PERSONS
Sec. 11.12. FEDERAL EXEMPTIONS
Sec. 11.13. RESIDENCE HOMESTEAD
Sec. 11.131. RESIDENCE HOMESTEAD OF 100 PERCENT OR TOTALLY DISABLED VETERAN
Sec. 11.132. DONATED RESIDENCE HOMESTEAD OF PARTIALLY DISABLED VETERAN
Sec. 11.133. RESIDENCE HOMESTEAD OF SURVIVING SPOUSE OF MEMBER OF ARMED SERVICES KILLED IN LINE OF DUTY
Sec. 11.134. RESIDENCE HOMESTEAD OF SURVIVING SPOUSE OF FIRST RESPONDER KILLED IN LINE OF DUTY
Sec. 11.135. CONTINUATION OF RESIDENCE HOMESTEAD EXEMPTION WHILE REPLACEMENT STRUCTURE IS CONSTRUCTED; SALE OF PROPERTY
Sec. 11.136. RESIDENCE HOMESTEADS OF SURVIVING SPOUSES OF CERTAIN QUALIFYING VETERANS
Sec. 11.14. TANGIBLE PERSONAL PROPERTY NOT PRODUCING INCOME
Sec. 11.141. PRECIOUS METAL HELD IN PRECIOUS METAL DEPOSITORY
Sec. 11.145. INCOME-PRODUCING TANGIBLE PERSONAL PROPERTY HAVING VALUE OF LESS THAN $2,500
Sec. 11.145. INCOME-PRODUCING TANGIBLE PERSONAL PROPERTY
Sec. 11.146. MINERAL INTEREST HAVING VALUE OF LESS THAN $500
Sec. 11.15. FAMILY SUPPLIES
Sec. 11.16. FARM PRODUCTS
Sec. 11.161. IMPLEMENTS OF HUSBANDRY
Sec. 11.162. ANIMAL FEED HELD FOR SALE AT RETAIL
Sec. 11.17. CEMETERIES
Sec. 11.18. CHARITABLE ORGANIZATIONS
Sec. 11.1801. CHARITY CARE AND COMMUNITY BENEFITS REQUIREMENTS FOR CHARITABLE HOSPITAL
Sec. 11.181. CHARITABLE ORGANIZATIONS IMPROVING PROPERTY FOR LOW-INCOME HOUSING
Sec. 11.182. COMMUNITY HOUSING DEVELOPMENT ORGANIZATIONS IMPROVING PROPERTY FOR LOW-INCOME AND MODERATE-INCOME HOUSING: PROPERTY PREVIOUSLY EXEMPT
Sec. 11.1825. ORGANIZATIONS CONSTRUCTING OR REHABILITATING LOW-INCOME HOUSING: PROPERTY NOT PREVIOUSLY EXEMPT
Sec. 11.1826. MONITORING OF COMPLIANCE WITH LOW-INCOME AND MODERATE-INCOME HOUSING EXEMPTIONS
Sec. 11.1827. COMMUNITY LAND TRUST
Sec. 11.183. ASSOCIATION PROVIDING ASSISTANCE TO AMBULATORY HEALTH CARE CENTERS
Sec. 11.184. ORGANIZATIONS ENGAGED PRIMARILY IN PERFORMING CHARITABLE FUNCTIONS
Sec. 11.185. COLONIA MODEL SUBDIVISION PROGRAM
Sec. 11.19. YOUTH SPIRITUAL, MENTAL, AND PHYSICAL DEVELOPMENT ASSOCIATIONS
Sec. 11.20. RELIGIOUS ORGANIZATIONS
Sec. 11.201. ADDITIONAL TAX ON SALE OF CERTAIN RELIGIOUS ORGANIZATION PROPERTY
Sec. 11.21. SCHOOLS
Sec. 11.211. REAL PROPERTY LEASED TO CERTAIN SCHOOLS
Sec. 11.22. DISABLED VETERANS
Sec. 11.23. MISCELLANEOUS EXEMPTIONS
Sec. 11.231. NONPROFIT COMMUNITY BUSINESS ORGANIZATION PROVIDING ECONOMIC DEVELOPMENT SERVICES TO LOCAL COMMUNITY
Sec. 11.24. HISTORIC SITES
Sec. 11.25. MARINE CARGO CONTAINERS USED EXCLUSIVELY IN INTERNATIONAL COMMERCE
Sec. 11.251. TANGIBLE PERSONAL PROPERTY EXEMPT
Sec. 11.252. MOTOR VEHICLES LEASED FOR USE OTHER THAN PRODUCTION OF INCOME
Sec. 11.253. TANGIBLE PERSONAL PROPERTY IN TRANSIT
Sec. 11.254. MOTOR VEHICLE USED FOR PRODUCTION OF INCOME AND FOR PERSONAL ACTIVITIES
Sec. 11.26. LIMITATION OF SCHOOL TAX ON HOMESTEADS OF ELDERLY OR DISABLED
Sec. 11.261. LIMITATION OF COUNTY, MUNICIPAL, OR JUNIOR COLLEGE DISTRICT TAX ON HOMESTEADS OF DISABLED AND ELDERLY
Sec. 11.27. SOLAR AND WIND-POWERED ENERGY DEVICES
Sec. 11.271. OFFSHORE DRILLING EQUIPMENT NOT IN USE
Sec. 11.28. PROPERTY EXEMPTED FROM CITY TAXATION BY AGREEMENT
Sec. 11.29. INTRACOASTAL WATERWAY DREDGE DISPOSAL SITE
Sec. 11.30. NONPROFIT WATER SUPPLY OR WASTEWATER SERVICE CORPORATION
Sec. 11.31. POLLUTION CONTROL PROPERTY
Sec. 11.311. LANDFILL-GENERATED GAS CONVERSION FACILITIES
Sec. 11.315. ENERGY STORAGE SYSTEM IN NONATTAINMENT AREA
Sec. 11.32. CERTAIN WATER CONSERVATION INITIATIVES
Sec. 11.33. RAW COCOA AND GREEN COFFEE HELD IN HARRIS COUNTY
Sec. 11.34. LIMITATION OF TAXES ON REAL PROPERTY IN DESIGNATED AREAS OF CERTAIN MUNICIPALITIES
Sec. 11.35. TEMPORARY EXEMPTION FOR QUALIFIED PROPERTY DAMAGED BY DISASTER
Sec. 11.351. TEMPORARY EXEMPTION FOR IMPROVEMENT TO RESIDENCE HOMESTEAD DESTROYED BY FIRE
Sec. 11.36. MEDICAL OR BIOMEDICAL PROPERTY
Sec. 11.37. CHILD-CARE FACILITIES
Sec. 11.38. BORDER SECURITY INFRASTRUCTURE
SUBCHAPTER C. ADMINISTRATION OF EXEMPTIONS
Sec. 11.41. PARTIAL OWNERSHIP OF EXEMPT PROPERTY
Sec. 11.42. EXEMPTION QUALIFICATION DATE
Sec. 11.421. QUALIFICATION OF RELIGIOUS ORGANIZATION
Sec. 11.422. QUALIFICATIONS OF A SCHOOL
Sec. 11.423. QUALIFICATION OF CHARITABLE ORGANIZATION OR YOUTH ASSOCIATION
Sec. 11.424. CONFLICT BETWEEN GOVERNING REGULATION OF NONPROFIT ORGANIZATION, ASSOCIATION, OR ENTITY AND CONTRACT WITH UNITED STATES
Sec. 11.43. APPLICATION FOR EXEMPTION
Sec. 11.431. LATE APPLICATION FOR HOMESTEAD EXEMPTION
Sec. 11.432. HOMESTEAD EXEMPTION FOR MANUFACTURED HOME
Sec. 11.433. LATE APPLICATION FOR RELIGIOUS ORGANIZATION EXEMPTION
Sec. 11.434. LATE APPLICATION FOR A SCHOOL EXEMPTION
Sec. 11.435. LATE APPLICATION FOR CHARITABLE ORGANIZATION EXEMPTION
Sec. 11.436. APPLICATION FOR EXEMPTION OF CERTAIN PROPERTY USED FOR LOW-INCOME HOUSING
Sec. 11.437. EXEMPTION FOR COTTON STORED IN WAREHOUSE
Sec. 11.438. LATE APPLICATION FOR VETERAN'S ORGANIZATION EXEMPTION
Sec. 11.439. LATE APPLICATIONS FOR DISABLED VETERANS EXEMPTIONS
Sec. 11.4391. LATE APPLICATION FOR FREEPORT EXEMPTION
Sec. 11.44. NOTICE OF APPLICATION REQUIREMENTS
Sec. 11.45. ACTION ON EXEMPTION APPLICATIONS
Sec. 11.46. COMPILATION OF PARTIAL EXEMPTIONS
Sec. 11.47. MAIL SURVEY OF RESIDENCE HOMESTEADS
Sec. 11.48. CONFIDENTIAL INFORMATION
Sec. 11.49. LEGAL TITLE NOT AFFECTED
Sec. 11.50. PROVISION OF NAMES OF INDIVIDUALS RECEIVING RESIDENCE HOMESTEAD EXEMPTION TO ANOTHER CHIEF APPRAISER
SUBTITLE D. APPRAISAL AND ASSESSMENT
CHAPTER 21.
TAXABLE SITUS
Sec. 21.01. REAL PROPERTY
Sec. 21.02. TANGIBLE PERSONAL PROPERTY GENERALLY
Sec. 21.021. VESSELS AND OTHER WATERCRAFT
Sec. 21.03. INTERSTATE ALLOCATION
Sec. 21.031. ALLOCATION OF TAXABLE VALUE OF VESSELS AND OTHER WATERCRAFT USED OUTSIDE THIS STATE
Sec. 21.04. RAILROAD ROLLING STOCK
Sec. 21.05. COMMERCIAL AIRCRAFT
Sec. 21.055. BUSINESS AIRCRAFT
Sec. 21.06. INTANGIBLE PROPERTY GENERALLY
Sec. 21.07. INTANGIBLES OF CERTAIN TRANSPORTATION BUSINESSES
Sec. 21.08. INTANGIBLES OF CERTAIN FINANCIAL INSTITUTIONS
Sec. 21.09. ALLOCATION APPLICATION
Sec. 21.10. LATE APPLICATION FOR ALLOCATION
CHAPTER 22.
RENDITIONS AND OTHER REPORTS
SUBCHAPTER A. INFORMATION FROM TAXPAYER
Sec. 22.01. RENDITION GENERALLY
Sec. 22.02. RENDITION OF PROPERTY LOSING EXEMPTION DURING TAX YEAR OR FOR WHICH EXEMPTION APPLICATION IS DENIED
Sec. 22.03. REPORT OF DECREASED VALUE
Sec. 22.04. REPORT BY BAILEE, LESSEE, OR OTHER POSSESSOR
Sec. 22.05. RENDITION BY RAILROAD
Sec. 22.07. INSPECTION OF PROPERTY
SUBCHAPTER B. REQUIREMENTS AND PROCEDURES
Sec. 22.21. PUBLICIZING REQUIREMENTS
Sec. 22.22. METHOD FOR REQUIRING RENDITION OR REPORT
Sec. 22.23. FILING DATE
Sec. 22.24. RENDITION AND REPORT FORMS
Sec. 22.25. PLACE AND MANNER OF FILING
Sec. 22.26. SIGNATURE
Sec. 22.27. CONFIDENTIAL INFORMATION
Sec. 22.28. PENALTY FOR DELINQUENT REPORT; PENALTY COLLECTION PROCEDURES
Sec. 22.29. PENALTY FOR FRAUD OR INTENT TO EVADE TAX
Sec. 22.30. WAIVER OF PENALTY
SUBCHAPTER C. OTHER REPORTS
Sec. 22.41. REPORT OF POLITICAL SUBDIVISION ACTIONS AFFECTING REAL PROPERTY VALUES
CHAPTER 23.
APPRAISAL METHODS AND PROCEDURES
SUBCHAPTER A. APPRAISALS GENERALLY
Sec. 23.01. APPRAISALS GENERALLY
Sec. 23.0101. CONSIDERATION OF ALTERNATE APPRAISAL METHODS
Sec. 23.011. COST METHOD OF APPRAISAL
Sec. 23.012. INCOME METHOD OF APPRAISAL
Sec. 23.013. MARKET DATA COMPARISON METHOD OF APPRAISAL
Sec. 23.014. EXCLUSION OF PROPERTY AS REAL PROPERTY
Sec. 23.03. COMPILATION OF LARGE PROPERTIES AND PROPERTIES SUBJECT TO LIMITATION ON APPRAISED OR TAXABLE VALUE
SUBCHAPTER B. SPECIAL APPRAISAL PROVISIONS
Sec. 23.11. GOVERNMENTAL ACTION THAT CONSTITUTES TAKING
Sec. 23.12. INVENTORY
Sec. 23.121. DEALER'S MOTOR VEHICLE INVENTORY; VALUE
Sec. 23.1211. TEMPORARY PRODUCTION AIRCRAFT; VALUE
Sec. 23.122. PREPAYMENT OF TAXES BY CERTAIN TAXPAYERS
Sec. 23.123. DECLARATIONS AND STATEMENTS CONFIDENTIAL
Sec. 23.124. DEALER'S VESSEL AND OUTBOARD MOTOR INVENTORY; VALUE
Sec. 23.1241. DEALER'S HEAVY EQUIPMENT INVENTORY; VALUE
Sec. 23.1242. PREPAYMENT OF TAXES BY HEAVY EQUIPMENT DEALERS
Sec. 23.1243. REFUND OF PREPAYMENT OF TAXES ON FLEET TRANSACTION
Sec. 23.125. PREPAYMENT OF TAXES BY CERTAIN TAXPAYERS
Sec. 23.126. DECLARATIONS AND STATEMENTS CONFIDENTIAL
Sec. 23.127. RETAIL MANUFACTURED HOUSING INVENTORY; VALUE
Sec. 23.128. PREPAYMENT OF TAXES BY MANUFACTURED HOUSING RETAILERS
Sec. 23.129. WAIVER OF CERTAIN PENALTIES
Sec. 23.13. TAXABLE LEASEHOLDS
Sec. 23.135. LICENSE TO OCCUPY DWELLING UNIT IN TAX-EXEMPT RETIREMENT COMMUNITY
Sec. 23.14. APPRAISAL OF PROPERTY SUBJECT TO ENVIRONMENTAL RESPONSE REQUIREMENT
Sec. 23.15. INTANGIBLES OF AN INSURANCE COMPANY
Sec. 23.16. INTANGIBLES OF A SAVINGS AND LOAN ASSOCIATION
Sec. 23.17. MINERAL INTEREST NOT BEING PRODUCED
Sec. 23.175. OIL OR GAS INTEREST
Sec. 23.18. PROPERTY OWNED BY A NONPROFIT HOMEOWNERS' ORGANIZATION FOR THE BENEFIT OF ITS MEMBERS
Sec. 23.19. PROPERTY OCCUPIED BY STOCKHOLDERS OF CORPORATION INCORPORATED UNDER COOPERATIVE ASSOCIATION ACT
Sec. 23.20. WAIVER OF SPECIAL APPRAISAL
Sec. 23.21. PROPERTY USED TO PROVIDE AFFORDABLE HOUSING
Sec. 23.215. APPRAISAL OF CERTAIN NONEXEMPT PROPERTY USED FOR LOW-INCOME OR MODERATE-INCOME HOUSING
Sec. 23.22. LAND USE OF WHICH IS RESTRICTED BY GOVERNMENTAL ENTITY
Sec. 23.23. LIMITATION ON APPRAISED VALUE OF RESIDENCE HOMESTEAD
Sec. 23.231. CIRCUIT BREAKER LIMITATION ON APPRAISED VALUE OF REAL PROPERTY OTHER THAN RESIDENCE HOMESTEAD
Sec. 23.24. FURNITURE, FIXTURES, AND EQUIPMENT
Sec. 23.25. APPRAISAL OF LAND USED FOR SINGLE-FAMILY RESIDENTIAL PURPOSES THAT IS CONTIGUOUS TO AGRICULTURAL OR OPEN-SPACE LAND WITH COMMON OWNERSHIP
Sec. 23.26. SOLAR ENERGY PROPERTY
SUBCHAPTER C. LAND DESIGNATED FOR AGRICULTURAL USE
Sec. 23.41. APPRAISAL
Sec. 23.42. ELIGIBILITY
Sec. 23.425. ELIGIBILITY OF LAND USED FOR GROWING FLORIST ITEMS IN CERTAIN COUNTIES
Sec. 23.426. TEMPORARY CESSATION OF AGRICULTURAL USE DUE TO QUARANTINE FOR TICKS
Sec. 23.43. APPLICATION
Sec. 23.431. LATE APPLICATION FOR AGRICULTURAL DESIGNATION
Sec. 23.44. ACTION ON APPLICATION
Sec. 23.45. APPLICATION CONFIDENTIAL
Sec. 23.46. ADDITIONAL TAXATION
Sec. 23.47. LOAN SECURED BY LIEN ON AGRICULTURAL-USE LAND
Sec. 23.48. REAPPRAISAL OF LAND SUBJECT TO TEMPORARY QUARANTINE FOR TICKS
SUBCHAPTER D. APPRAISAL OF AGRICULTURAL LAND
Sec. 23.51. DEFINITIONS
Sec. 23.52. APPRAISAL OF QUALIFIED AGRICULTURAL LAND
Sec. 23.521. STANDARDS FOR QUALIFICATION OF LAND FOR APPRAISAL BASED ON WILDLIFE MANAGEMENT USE
Sec. 23.522. TEMPORARY CESSATION OF AGRICULTURAL USE DURING DROUGHT
Sec. 23.523. TEMPORARY CESSATION OF AGRICULTURAL USE WHEN PROPERTY OWNER DEPLOYED OR STATIONED OUTSIDE STATE AS MEMBER OF ARMED SERVICES
Sec. 23.524. TEMPORARY CESSATION OF AGRICULTURAL USE TO MANAGE THE SPREAD OF CERTAIN PESTS
Sec. 23.525. OIL AND GAS OPERATIONS ON LAND
Sec. 23.526. TEMPORARY CESSATION OF AGRICULTURAL USE DUE TO QUARANTINE FOR TICKS
Sec. 23.53. CAPITALIZATION RATE
Sec. 23.54. APPLICATION
Sec. 23.541. LATE APPLICATION FOR APPRAISAL AS AGRICULTURAL LAND
Sec. 23.55. CHANGE OF USE OF LAND
Sec. 23.551. ADDITIONAL NOTICE TO CERTAIN LANDOWNERS
Sec. 23.56. LAND INELIGIBLE FOR APPRAISAL AS OPEN-SPACE LAND
Sec. 23.57. ACTION ON APPLICATIONS
Sec. 23.58. LOAN SECURED BY LIEN ON OPEN-SPACE LAND
Sec. 23.59. APPRAISAL OF OPEN-SPACE LAND THAT IS CONVERTED TO TIMBER PRODUCTION
Sec. 23.60. REAPPRAISAL OF LAND SUBJECT TO TEMPORARY QUARANTINE FOR TICKS
SUBCHAPTER E. APPRAISAL OF TIMBER LAND
Sec. 23.71. DEFINITIONS
Sec. 23.72. QUALIFICATION FOR PRODUCTIVITY APPRAISAL
Sec. 23.73. APPRAISAL OF QUALIFIED TIMBER LAND
Sec. 23.74. CAPITALIZATION RATE
Sec. 23.75. APPLICATION
Sec. 23.751. LATE APPLICATION FOR APPRAISAL AS TIMBER LAND
Sec. 23.76. CHANGE OF USE OF LAND
Sec. 23.765. OIL AND GAS OPERATIONS ON LAND
Sec. 23.77. LAND INELIGIBLE FOR APPRAISAL AS TIMBER LAND
Sec. 23.78. MINIMUM TAXABLE VALUE OF TIMBER LAND
Sec. 23.79. ACTION ON APPLICATIONS
SUBCHAPTER F. APPRAISAL OF RECREATIONAL, PARK, AND SCENIC LAND
Sec. 23.81. DEFINITIONS
Sec. 23.82. VOLUNTARY RESTRICTIONS
Sec. 23.83. APPRAISAL OF RESTRICTED LAND
Sec. 23.84. APPLICATION
Sec. 23.85. ACTION ON APPLICATION
Sec. 23.86. ADDITIONAL TAXATION FOR PRECEDING YEARS
Sec. 23.87. PENALTY FOR VIOLATING DEED RESTRICTION
SUBCHAPTER G. APPRAISAL OF PUBLIC ACCESS AIRPORT PROPERTY
Sec. 23.91. DEFINITIONS
Sec. 23.92. VOLUNTARY RESTRICTIONS
Sec. 23.93. APPRAISAL OF RESTRICTED LAND
Sec. 23.94. APPLICATION
Sec. 23.95. ACTION ON APPLICATION
Sec. 23.96. TAXATION FOR PRECEDING YEARS
Sec. 23.97. PENALTY FOR VIOLATING DEED RESTRICTION
SUBCHAPTER H. APPRAISAL OF RESTRICTED-USE TIMBER LAND
Sec. 23.9801. DEFINITIONS
Sec. 23.9802. QUALIFICATION FOR APPRAISAL AS RESTRICTED-USE TIMBER LAND
Sec. 23.9803. APPRAISAL OF QUALIFIED RESTRICTED-USE TIMBER LAND
Sec. 23.9804. APPLICATION
Sec. 23.9805. ACTION ON APPLICATION
Sec. 23.9806. APPLICATION DENIAL BASED ON ZONE LOCATION
Sec. 23.9807. CHANGE OF USE OF LAND
Sec. 23.9808. OIL AND GAS OPERATIONS ON LAND
CHAPTER 24.
CENTRAL APPRAISAL
SUBCHAPTER B. RAILROAD ROLLING STOCK
Sec. 24.31. APPRAISAL AT HEADQUARTERS
Sec. 24.32. ROLLING STOCK INFORMATION REPORTS
Sec. 24.33. REPORT OF LEASED ROLLING STOCK FORWARDED
Sec. 24.34. INTERSTATE ALLOCATION
Sec. 24.35. NOTICE, REVIEW, AND PROTEST
Sec. 24.36. CERTIFICATION TO COMPTROLLER
Sec. 24.365. CORRECTION OF CERTIFIED AMOUNT
Sec. 24.37. INTRASTATE APPORTIONMENT
Sec. 24.38. CERTIFICATION OF APPORTIONED VALUE
Sec. 24.39. IMPOSITION OF TAX
Sec. 24.40. OMITTED PROPERTY
CHAPTER 25.
LOCAL APPRAISAL
Sec. 25.01. PREPARATION OF APPRAISAL RECORDS
Sec. 25.011. SPECIAL APPRAISAL RECORDS
Sec. 25.02. FORM AND CONTENT
Sec. 25.025. CONFIDENTIALITY OF CERTAIN HOME ADDRESS INFORMATION
Sec. 25.026. CONFIDENTIALITY OF CERTAIN SHELTER CENTER AND SEXUAL ASSAULT PROGRAM ADDRESS INFORMATION
Sec. 25.027. RESTRICTION ON POSTING INFORMATION ON INTERNET WEBSITE
Sec. 25.03. DESCRIPTION
Sec. 25.04. SEPARATE ESTATES OR INTERESTS
Sec. 25.05. LIFE ESTATES
Sec. 25.06. PROPERTY ENCUMBERED BY POSSESSORY OR SECURITY INTEREST
Sec. 25.07. LEASEHOLD AND OTHER POSSESSORY INTERESTS IN EXEMPT PROPERTY
Sec. 25.08. IMPROVEMENTS
Sec. 25.09. CONDOMINIUMS AND PLANNED UNIT DEVELOPMENTS
Sec. 25.10. STANDING TIMBER
Sec. 25.11. UNDIVIDED INTERESTS
Sec. 25.12. MINERAL INTEREST
Sec. 25.13. EXEMPT PROPERTY SUBJECT TO CONTRACT OF SALE
Sec. 25.135. QUALIFYING TRUSTS
Sec. 25.16. PROPERTY LOSING EXEMPTION DURING TAX YEAR
Sec. 25.17. PROPERTY OVERLAPPING TAXING UNIT OR APPRAISAL DISTRICT BOUNDARIES
Sec. 25.18. PERIODIC REAPPRAISALS
Sec. 25.19. NOTICE OF APPRAISED VALUE
Sec. 25.192. NOTICE OF RESIDENCE HOMESTEAD EXEMPTION ELIGIBILITY
Sec. 25.193. NOTICE OF CERTAIN CANCELED OR REDUCED EXEMPTIONS
Sec. 25.195. INSPECTION BY PROPERTY OWNER
Sec. 25.20. ACCESS BY TAXING UNITS
Sec. 25.21. OMITTED PROPERTY
Sec. 25.22. SUBMISSION FOR REVIEW AND PROTEST
Sec. 25.23. SUPPLEMENTAL APPRAISAL RECORDS
Sec. 25.24. APPRAISAL ROLL
Sec. 25.25. CORRECTION OF APPRAISAL ROLL
Sec. 25.26. FORFEITURE OF REMEDY FOR NONPAYMENT OF TAXES
CHAPTER 26.
ASSESSMENT
Sec. 26.01. SUBMISSION OF ROLLS TO TAXING UNITS
Sec. 26.012. DEFINITIONS
Sec. 26.013. UNUSED INCREMENT RATE
Sec. 26.02. ASSESSMENT RATIOS PROHIBITED
Sec. 26.03. TREATMENT OF CAPTURED APPRAISED VALUE AND TAX INCREMENT
Sec. 26.04. SUBMISSION OF ROLL TO GOVERNING BODY; NO-NEW-REVENUE AND VOTER-APPROVAL TAX RATES
Sec. 26.041. TAX RATE OF UNIT IMPOSING ADDITIONAL SALES AND USE TAX
Sec. 26.042. CALCULATION AND ADOPTION OF CERTAIN TAX RATES IN DISASTER AREA
Sec. 26.043. VOTER-APPROVAL AND NO-NEW-REVENUE TAX RATES IN CITY IMPOSING MASS TRANSIT SALES AND USE TAX
Sec. 26.044. NO-NEW-REVENUE TAX RATE TO PAY FOR STATE CRIMINAL JUSTICE MANDATE
Sec. 26.0441. TAX RATE ADJUSTMENT FOR INDIGENT HEALTH CARE
Sec. 26.0442. TAX RATE ADJUSTMENT FOR COUNTY INDIGENT DEFENSE COMPENSATION EXPENDITURES
Sec. 26.0443. TAX RATE ADJUSTMENT FOR ELIGIBLE COUNTY HOSPITAL EXPENDITURES
Sec. 26.0444. TAX RATE ADJUSTMENT FOR DEFUNDING MUNICIPALITY
Sec. 26.045. VOTER-APPROVAL TAX RATE RELIEF FOR POLLUTION CONTROL REQUIREMENTS
Sec. 26.05. TAX RATE
Sec. 26.0501. LIMITATION ON TAX RATE OF DEFUNDING MUNICIPALITY
Sec. 26.051. EVIDENCE OF UNRECORDED TAX RATE ADOPTION
Sec. 26.052. SIMPLIFIED TAX RATE NOTICE FOR TAXING UNITS WITH LOW TAX LEVIES
Sec. 26.06. NOTICE, HEARING, AND VOTE ON TAX INCREASE
Sec. 26.061. NOTICE OF MEETING TO VOTE ON PROPOSED TAX RATE THAT DOES NOT EXCEED LOWER OF NO-NEW-REVENUE OR VOTER-APPROVAL TAX RATE
Sec. 26.062. ADDITIONAL INFORMATION TO BE INCLUDED IN TAX RATE NOTICE
Sec. 26.063. ALTERNATE PROVISIONS FOR TAX RATE NOTICE WHEN DE MINIMIS RATE EXCEEDS VOTER-APPROVAL TAX RATE
Sec. 26.065. SUPPLEMENTAL NOTICE OF HEARING ON TAX RATE INCREASE
Sec. 26.07. AUTOMATIC ELECTION TO APPROVE TAX RATE OF TAXING UNIT OTHER THAN SCHOOL DISTRICT
Sec. 26.075. PETITION ELECTION TO REDUCE TAX RATE OF TAXING UNIT OTHER THAN SCHOOL DISTRICT
Sec. 26.08. AUTOMATIC ELECTION TO APPROVE TAX RATE OF SCHOOL DISTRICT
Sec. 26.081. PETITION SIGNATURES
Sec. 26.085. ELECTION TO LIMIT DEDICATION OF SCHOOL FUNDS TO JUNIOR COLLEGE
Sec. 26.09. CALCULATION OF TAX
Sec. 26.10. PRORATING TAXES--LOSS OF EXEMPTION
Sec. 26.11. PRORATING TAXES--ACQUISITION BY GOVERNMENT
Sec. 26.111. PRORATING TAXES--ACQUISITION BY CHARITABLE ORGANIZATION
Sec. 26.1115. CALCULATION OF TAXES ON RESIDENCE HOMESTEAD GENERALLY
Sec. 26.112. CALCULATION OF TAXES ON RESIDENCE HOMESTEAD OF CERTAIN PERSONS
Sec. 26.112. CALCULATION OF TAXES ON RESIDENCE HOMESTEAD OF CERTAIN PERSONS
Sec. 26.1125. CALCULATION OF TAXES ON RESIDENCE HOMESTEAD OF 100 PERCENT OR TOTALLY DISABLED VETERAN
Sec. 26.1127. CALCULATION OF TAXES ON DONATED RESIDENCE HOMESTEAD OF DISABLED VETERAN OR SURVIVING SPOUSE OF DISABLED VETERAN
Sec. 26.113. PRORATING TAXES--ACQUISITION BY NONPROFIT ORGANIZATION
Sec. 26.12. UNITS CREATED DURING TAX YEAR
Sec. 26.13. TAXING UNIT CONSOLIDATION DURING TAX YEAR
Sec. 26.135. TAX DATES FOR CERTAIN SCHOOL DISTRICTS
Sec. 26.14. ANNEXATION OF PROPERTY DURING TAX YEAR
Sec. 26.15. CORRECTION OF TAX ROLL
Sec. 26.16. POSTING OF TAX-RELATED INFORMATION ON COUNTY'S INTERNET WEBSITE
Sec. 26.17. DATABASE OF PROPERTY-TAX-RELATED INFORMATION
Sec. 26.175. PROPERTY TAX DATABASE LOCATOR WEBSITE
Sec. 26.18. POSTING OF TAX RATE AND BUDGET INFORMATION BY TAXING UNIT ON WEBSITE
SUBTITLE E. COLLECTIONS AND DELINQUENCY
CHAPTER 31.
COLLECTIONS
Sec. 31.01. TAX BILLS
Sec. 31.02. DELINQUENCY DATE
Sec. 31.03. SPLIT PAYMENT OF TAXES
Sec. 31.031. INSTALLMENT PAYMENTS OF CERTAIN HOMESTEAD TAXES
Sec. 31.032. INSTALLMENT PAYMENTS OF TAXES ON PROPERTY IN DISASTER AREA OR EMERGENCY AREA THAT HAS BEEN DAMAGED AS A RESULT OF DISASTER OR EMERGENCY
Sec. 31.033. INSTALLMENT PAYMENTS OF TAXES ON PROPERTY IN DISASTER AREA OR EMERGENCY AREA THAT HAS NOT BEEN DAMAGED AS A RESULT OF DISASTER OR EMERGENCY
Sec. 31.035. PERFORMANCE OF SERVICE IN LIEU OF PAYMENT OF TAXES ON HOMESTEAD OF ELDERLY PERSON
Sec. 31.036. PERFORMANCE OF TEACHING SERVICES IN LIEU OF PAYMENT OF SCHOOL TAXES ON HOMESTEAD
Sec. 31.037. PERFORMANCE OF TEACHING SERVICES BY EMPLOYEE IN LIEU OF PAYMENT OF SCHOOL TAXES ON PROPERTY OF BUSINESS ENTITY
Sec. 31.04. POSTPONEMENT OF DELINQUENCY DATE
Sec. 31.05. DISCOUNTS
Sec. 31.06. MEDIUM OF PAYMENT
Sec. 31.061. PAYMENT OF TAXES ASSESSED AGAINST REAL PROPERTY BY CONVEYANCE TO TAXING UNIT OF PROPERTY
Sec. 31.07. CERTAIN PAYMENTS ACCEPTED
Sec. 31.071. CONDITIONAL PAYMENTS
Sec. 31.072. ESCROW ACCOUNTS
Sec. 31.073. RESTRICTED OR CONDITIONAL PAYMENTS PROHIBITED
Sec. 31.075. TAX RECEIPT
Sec. 31.08. TAX CERTIFICATE
Sec. 31.081. PROPERTY TAX WITHHOLDING ON PURCHASE OF BUSINESS OR INVENTORY
Sec. 31.10. REPORTS AND REMITTANCES OF OTHER TAXES
Sec. 31.11. REFUNDS OF OVERPAYMENTS OR ERRONEOUS PAYMENTS
Sec. 31.111. REFUNDS OF DUPLICATE PAYMENTS
Sec. 31.112. REFUNDS OF PAYMENTS MADE TO MULTIPLE LIKE TAXING UNITS
Sec. 31.115. PAYMENT OF TAX UNDER PROTEST
Sec. 31.12. PAYMENT OF CERTAIN TAX REFUNDS; INTEREST
CHAPTER 32.
TAX LIENS AND PERSONAL LIABILITY
Sec. 32.01. TAX LIEN
Sec. 32.014. TAX LIEN ON MANUFACTURED HOME
Sec. 32.015. TAX LIEN ON MANUFACTURED HOME
Sec. 32.02. RESTRICTIONS ON A MINERAL INTEREST TAX LIEN
Sec. 32.03. RESTRICTIONS ON PERSONAL PROPERTY TAX LIEN
Sec. 32.04. PRIORITIES AMONG TAX LIENS
Sec. 32.05. PRIORITY OF TAX LIENS OVER OTHER PROPERTY INTERESTS
Sec. 32.06. PROPERTY TAX LOANS; TRANSFER OF TAX LIEN
Sec. 32.065. CONTRACT FOR FORECLOSURE OF TAX LIEN
Sec. 32.07. PERSONAL LIABILITY FOR TAX
CHAPTER 33.
DELINQUENCY
SUBCHAPTER A. GENERAL PROVISIONS
Sec. 33.01. PENALTIES AND INTEREST
Sec. 33.011. WAIVER OF PENALTIES AND INTEREST
Sec. 33.02. INSTALLMENT PAYMENT OF DELINQUENT TAXES
Sec. 33.03. DELINQUENT TAX ROLL
Sec. 33.04. NOTICE OF DELINQUENCY
Sec. 33.045. NOTICE OF PROVISIONS AUTHORIZING DEFERRAL OR ABATEMENT
Sec. 33.05. LIMITATION ON COLLECTION OF TAXES
Sec. 33.06. DEFERRED COLLECTION OF TAXES ON RESIDENCE HOMESTEAD OF ELDERLY OR DISABLED PERSON OR DISABLED VETERAN
Sec. 33.065. DEFERRED COLLECTION OF TAXES ON APPRECIATING RESIDENCE HOMESTEAD
Sec. 33.07. ADDITIONAL PENALTY FOR COLLECTION COSTS FOR TAXES DUE BEFORE JUNE 1
Sec. 33.08. ADDITIONAL PENALTY FOR COLLECTION COSTS FOR TAXES DUE ON OR AFTER JUNE 1
Sec. 33.10. RESTRICTED OR CONDITIONAL PAYMENTS OF DELINQUENT TAXES, PENALTIES, AND INTEREST PROHIBITED
Sec. 33.11. EARLY ADDITIONAL PENALTY FOR COLLECTION COSTS FOR TAXES IMPOSED ON PERSONAL PROPERTY
SUBCHAPTER B. SEIZURE OF PERSONAL PROPERTY
Sec. 33.21. PROPERTY SUBJECT TO SEIZURE
Sec. 33.22. INSTITUTION OF SEIZURE
Sec. 33.23. TAX WARRANT
Sec. 33.24. BOND FOR PAYMENT OF TAXES
Sec. 33.25. TAX SALE: NOTICE; METHOD; DISPOSITION OF PROCEEDS
SUBCHAPTER C. DELINQUENT TAX SUITS
Sec. 33.41. SUIT TO COLLECT DELINQUENT TAX
Sec. 33.42. TAXES INCLUDED IN FORECLOSURE SUIT
Sec. 33.43. PETITION
Sec. 33.44. JOINDER OF OTHER TAXING UNITS
Sec. 33.445. JOINDER OF TAX LIEN TRANSFEREE
Sec. 33.45. PLEADING AND ANSWERING TO CLAIMS FILED
Sec. 33.46. PARTITION OF REAL PROPERTY
Sec. 33.47. TAX RECORDS AS EVIDENCE
Sec. 33.475. ATTORNEY AD LITEM REPORT; APPROVAL OF FEES
Sec. 33.48. RECOVERY OF COSTS AND EXPENSES
Sec. 33.49. LIABILITY OF TAXING UNIT FOR COSTS
Sec. 33.50. ADJUDGED VALUE
Sec. 33.51. WRIT OF POSSESSION
Sec. 33.52. TAXES INCLUDED IN JUDGMENT
Sec. 33.53. ORDER OF SALE; PAYMENT BEFORE SALE
Sec. 33.54. LIMITATION ON ACTIONS RELATING TO PROPERTY SOLD FOR TAXES
Sec. 33.55. EFFECT OF JUDGMENT ON ACCRUAL OF PENALTIES AND INTEREST
Sec. 33.56. VACATION OF JUDGMENT
Sec. 33.57. ALTERNATIVE NOTICE OF TAX FORECLOSURE ON CERTAIN PARCELS OF REAL PROPERTY
SUBCHAPTER D. TAX MASTERS
Sec. 33.71. MASTERS FOR TAX SUITS
Sec. 33.72. REPORT TRANSMITTED TO COURT; NOTICE
Sec. 33.73. COURT ACTION ON MASTER'S REPORT; MASTER'S COMPENSATION
Sec. 33.74. APPEAL OF RECOMMENDATION OF FINAL JUDGMENT TO THE REFERRING COURT OR ON REQUEST OF THE REFERRING COURT
Sec. 33.75. DECREE OR ORDER OF COURT
Sec. 33.76. JURY TRIAL DEMANDED
Sec. 33.77. EFFECT OF MASTER'S REPORT PENDING APPEAL
Sec. 33.78. MASTERS MAY NOT BE APPOINTED UNDER TEXAS RULES OF CIVIL PROCEDURE
Sec. 33.79. IMMUNITY
Sec. 33.80. COURT REPORTER
SUBCHAPTER E. SEIZURE OF REAL PROPERTY
Sec. 33.91. PROPERTY SUBJECT TO SEIZURE BY MUNICIPALITY
Sec. 33.911. PROPERTY SUBJECT TO SEIZURE BY COUNTY
Sec. 33.912. NOTICE
Sec. 33.92. INSTITUTION OF SEIZURE
Sec. 33.93. TAX WARRANT
Sec. 33.94. NOTICE OF TAX SALE
Sec. 33.95. PURCHASER
CHAPTER 34.
TAX SALES AND REDEMPTION
SUBCHAPTER A. TAX SALES
Sec. 34.01. SALE OF PROPERTY
Sec. 34.0101. SALE OF CERTAIN PROPERTY TO OWNER OF ABUTTING PROPERTY
Sec. 34.011. BIDDER REGISTRATION
Sec. 34.015. PERSONS ELIGIBLE TO PURCHASE REAL PROPERTY
Sec. 34.02. DISTRIBUTION OF PROCEEDS
Sec. 34.021. DISTRIBUTION OF EXCESS PROCEEDS IN OTHER TAX FORECLOSURE PROCEEDINGS
Sec. 34.03. DISPOSITION OF EXCESS PROCEEDS
Sec. 34.04. CLAIMS FOR EXCESS PROCEEDS
Sec. 34.05. RESALE BY TAXING UNIT
Sec. 34.051. RESALE BY TAXING UNIT FOR THE PURPOSE OF URBAN REDEVELOPMENT
Sec. 34.06. DISTRIBUTION OF PROCEEDS OF RESALE
Sec. 34.07. SUBROGATION OF PURCHASER AT VOID SALE
Sec. 34.08. CHALLENGE TO VALIDITY OF TAX SALE
SUBCHAPTER B. REDEMPTION
Sec. 34.21. RIGHT OF REDEMPTION
Sec. 34.22. EVIDENCE OF TITLE TO REDEEM REAL PROPERTY
Sec. 34.23. DISTRIBUTION OF REDEMPTION PROCEEDS
SUBTITLE F. REMEDIES
CHAPTER 41.
LOCAL REVIEW
SUBCHAPTER A. REVIEW OF APPRAISAL RECORDS BY APPRAISAL REVIEW BOARD
Sec. 41.01. DUTIES OF APPRAISAL REVIEW BOARD
Sec. 41.02. ACTION BY BOARD
Sec. 41.03. CHALLENGE BY TAXING UNIT
Sec. 41.04. CHALLENGE PETITION
Sec. 41.05. HEARING ON CHALLENGE
Sec. 41.06. NOTICE OF CHALLENGE HEARING
Sec. 41.07. DETERMINATION OF CHALLENGE
Sec. 41.08. CORRECTION OF RECORDS ON ORDER OF BOARD
Sec. 41.09. CLERICAL ERRORS
Sec. 41.10. CORRECTION OF RECORDS ON RECOMMENDATION OF CHIEF APPRAISER
Sec. 41.11. NOTICE TO PROPERTY OWNER OF CHANGE IN RECORDS
Sec. 41.12. APPROVAL OF APPRAISAL RECORDS BY BOARD
Sec. 41.13. PROTEST HEARING DATABASE
SUBCHAPTER C. TAXPAYER PROTEST
Sec. 41.41. RIGHT OF PROTEST
Sec. 41.411. PROTEST OF FAILURE TO GIVE NOTICE
Sec. 41.4115. FORFEITURE OF REMEDY FOR NONPAYMENT OF TAXES
Sec. 41.412. PERSON ACQUIRING PROPERTY AFTER JANUARY 1
Sec. 41.413. PROTEST BY PERSON LEASING PROPERTY
Sec. 41.415. ELECTRONIC FILING OF NOTICE OF PROTEST
Sec. 41.415. ELECTRONIC FILING OF NOTICE OF PROTEST
Sec. 41.42. PROTEST OF SITUS
Sec. 41.43. PROTEST OF DETERMINATION OF VALUE OR INEQUALITY OF APPRAISAL
Sec. 41.44. NOTICE OF PROTEST
Sec. 41.445. INFORMAL CONFERENCE BEFORE HEARING ON PROTEST
Sec. 41.45. HEARING ON PROTEST
Sec. 41.455. POOLED OR UNITIZED MINERAL INTERESTS
Sec. 41.46. NOTICE OF PROTEST HEARING
Sec. 41.461. NOTICE OF CERTAIN MATTERS BEFORE HEARING; DELIVERY OF REQUESTED INFORMATION
Sec. 41.47. DETERMINATION OF PROTEST
Sec. 41.48. NOTICE OF CERTAIN APPEALS; SUBMISSIONS BY PROPERTY OWNER
SUBCHAPTER D. ADMINISTRATIVE PROVISIONS
Sec. 41.61. ISSUANCE OF SUBPOENA
Sec. 41.62. SERVICE AND ENFORCEMENT OF SUBPOENA
Sec. 41.63. COMPENSATION FOR SUBPOENAED WITNESS
Sec. 41.64. INSPECTION OF TAX RECORDS
Sec. 41.65. REQUEST FOR STATE ASSISTANCE
Sec. 41.66. HEARING PROCEDURES
Sec. 41.67. EVIDENCE
Sec. 41.68. RECORD OF PROCEEDING
Sec. 41.69. CONFLICT OF INTEREST
Sec. 41.70. PUBLIC NOTICE OF PROTEST AND APPEAL PROCEDURES
Sec. 41.71. EVENING AND WEEKEND HEARINGS
CHAPTER 41A.
APPEAL THROUGH BINDING ARBITRATION
Sec. 41A.01. RIGHT OF APPEAL BY PROPERTY OWNER
Sec. 41A.015. LIMITED BINDING ARBITRATION TO COMPEL COMPLIANCE WITH PROCEDURAL REQUIREMENTS RELATED TO PROTESTS
Sec. 41A.011. RIGHT TO APPEAL BY PERSON LEASING PROPERTY
Sec. 41A.02. NOTICE OF RIGHT TO ARBITRATION
Sec. 41A.03. REQUEST FOR ARBITRATION
Sec. 41A.04. CONTENTS OF REQUEST FORM
Sec. 41A.05. PROCESSING OF REGISTRATION REQUEST
Sec. 41A.06. REGISTRY AND QUALIFICATION OF ARBITRATORS
Sec. 41A.061. CONTINUED QUALIFICATION OF ARBITRATOR; RENEWAL OF AGREEMENT
Sec. 41A.07. APPOINTMENT OF ARBITRATOR
Sec. 41A.08. NOTICE AND HEARING; REPRESENTATION OF PARTIES
Sec. 41A.09. AWARD; PAYMENT OF ARBITRATOR'S FEE
Sec. 41A.10. PAYMENT OF TAXES PENDING APPEAL
Sec. 41A.11. POSTAPPEAL ADMINISTRATIVE PROCEDURES
Sec. 41A.12. USE OF PROPERTIES AS SAMPLES
Sec. 41A.13. RULES
CHAPTER 42.
JUDICIAL REVIEW
SUBCHAPTER A. IN GENERAL
Sec. 42.01. RIGHT OF APPEAL BY PROPERTY OWNER
Sec. 42.015. APPEAL BY PERSON LEASING PROPERTY
Sec. 42.016. INTERVENTION IN APPEAL BY CERTAIN PERSONS
Sec. 42.02. RIGHT OF APPEAL BY CHIEF APPRAISER
Sec. 42.03. RIGHT OF APPEAL BY COUNTY
Sec. 42.031. RIGHT OF APPEAL BY TAXING UNIT
Sec. 42.04. INTERVENTION BY STATE OR POLITICAL SUBDIVISION OWNING PROPERTY SUBJECT TO TAXABLE LEASEHOLD
Sec. 42.05. COMPTROLLER AS PARTY
Sec. 42.05. COMPTROLLER AS PARTY
Sec. 42.06. NOTICE OF APPEAL
Sec. 42.07. COSTS OF APPEAL
Sec. 42.08. FORFEITURE OF REMEDY FOR NONPAYMENT OF TAXES
Sec. 42.081. DEFERRAL OF DELINQUENT TAX SUIT DURING APPEAL
Sec. 42.09. REMEDIES EXCLUSIVE
SUBCHAPTER B. REVIEW BY DISTRICT COURT
Sec. 42.21. PETITION FOR REVIEW
Sec. 42.22. VENUE
Sec. 42.22. VENUE
Sec. 42.221. CONSOLIDATED APPEALS FOR MULTICOUNTY PROPERTY
Sec. 42.225. PROPERTY OWNER'S RIGHT TO APPEAL THROUGH ARBITRATION
Sec. 42.226. MEDIATION
Sec. 42.227. PRETRIAL SETTLEMENT DISCUSSIONS
Sec. 42.23. SCOPE OF REVIEW
Sec. 42.231. JURISDICTION OF DISTRICT COURT; REMAND OF CERTAIN APPEALS
Sec. 42.24. ACTION BY COURT
Sec. 42.25. REMEDY FOR EXCESSIVE APPRAISAL
Sec. 42.26. REMEDY FOR UNEQUAL APPRAISAL
Sec. 42.28. APPEAL OF DISTRICT COURT JUDGMENT
Sec. 42.29. ATTORNEY'S FEES
Sec. 42.30. ATTORNEY NOTICE OF CERTAIN ENGAGEMENTS
SUBCHAPTER C. POSTAPPEAL ADMINISTRATIVE PROCEDURES
Sec. 42.41. CORRECTION OF ROLLS
Sec. 42.42. CORRECTED AND SUPPLEMENTAL TAX BILLS
Sec. 42.43. REFUND
CHAPTER 43.
SUIT AGAINST APPRAISAL OFFICE
Sec. 43.01. AUTHORITY TO BRING SUIT
Sec. 43.02. VENUE
Sec. 43.03. ACTION BY COURT
Sec. 43.04. SUIT TO COMPEL COMPLIANCE WITH DEADLINES
TITLE 2. STATE TAXATION
SUBTITLE A. GENERAL PROVISIONS
CHAPTER 101.
GENERAL PROVISIONS
Sec. 101.001. PURPOSE OF TITLE
Sec. 101.002. CONSTRUCTION OF CODE
Sec. 101.0021. APPLICABILITY OF PENAL CODE
Sec. 101.003. DEFINITIONS
Sec. 101.004. COMMON LAW
Sec. 101.005. GRAMMATICAL ERRORS: PUNCTUATION
Sec. 101.006. FISCAL YEAR
Sec. 101.007. REFERENCES TO STATE OFFICERS
Sec. 101.008. OCCUPATION TAXES LEVIED BY LOCAL GOVERNMENTS
Sec. 101.009. ALLOCATION AND TRANSFER OF NET REVENUES
SUBTITLE B. ENFORCEMENT AND COLLECTION
CHAPTER 111.
COLLECTION PROCEDURES
SUBCHAPTER A. COLLECTION DUTIES AND POWERS
Sec. 111.001. COMPTROLLER TO COLLECT TAXES
Sec. 111.002. COMPTROLLER'S RULES; COMPLIANCE; FORFEITURE
Sec. 111.0021. APPLICATION TO OTHER TAXES AND FEES
Sec. 111.0022. APPLICATION TO OTHER LAWS ADMINISTERED BY COMPTROLLER
Sec. 111.0023. Definition of Individual
Sec. 111.003. COMPTROLLER'S INVESTIGATIONS
Sec. 111.0034. ADVANCED DATABASE SYSTEM FOR AUDITS
Sec. 111.0035. ADVANCED DATABASE SYSTEM FOR TAX COLLECTIONS
Sec. 111.0036. OUT-OF-STATE AUDITS
Sec. 111.004. POWER TO EXAMINE RECORDS AND PERSONS
Sec. 111.0041. RECORDS; BURDEN TO PRODUCE AND SUBSTANTIATE CLAIMS
Sec. 111.0042. SAMPLING IN AUDITING; PROJECTING ASSESSMENTS
Sec. 111.0043. GENERAL AUDIT AND PREHEARING POWERS
Sec. 111.0044. SPECIAL PROCEDURES FOR THIRD-PARTY ORDERS AND SUBPOENAS
Sec. 111.0045. USE OF OUTSIDE PERSONNEL; DELEGATION OF POWERS
Sec. 111.00452. EMPLOYMENT OF INVESTIGATORS
Sec. 111.00455. CONTESTED CASES CONDUCTED BY STATE OFFICE OF ADMINISTRATIVE HEARINGS
Sec. 111.00457. INFORMATION RELATING TO OTHER PERMIT OR LICENSE REQUIREMENTS
Sec. 111.0046. PERMIT OR LICENSE
Sec. 111.0047. SUSPENSION AND REVOCATION OF PERMIT OR LICENSE
Sec. 111.0048. REISSUED OR NEW PERMIT OR LICENSE AFTER REVOCATION OR SUSPENSION
Sec. 111.0049. APPEALS
Sec. 111.005. GOVERNMENTAL ENTITIES TO COOPERATE
Sec. 111.006. CONFIDENTIALITY OF INFORMATION
Sec. 111.007. CRIMINAL PENALTIES FOR DISCLOSING FEDERAL TAX INFORMATION
Sec. 111.0075. PROVISION OF INFORMATION RELATING TO TAX AUDITS
Sec. 111.008. DEFICIENCY DETERMINATION
Sec. 111.0081. WHEN PAYMENT IS REQUIRED
Sec. 111.009. REDETERMINATION
Sec. 111.0091. DISPUTING RESULTS OF MANAGED AUDITS: NOTICE OF INTENT TO BYPASS REDETERMINATION PROCESS
Sec. 111.010. SUIT TO RECOVER TAXES
Sec. 111.0102. SUIT CHALLENGING COLLECTION ACTION
Sec. 111.011. TAX COLLECTIONS AND REPORTS BY BUSINESSES; ENFORCEMENT OF DUTIES
Sec. 111.012. SECURITY FOR THE PAYMENT OF TAXES
Sec. 111.013. EVIDENCE: TAX CLAIMS
Sec. 111.014. EVIDENCE: COPIES OF GRAPHIC MATTER
Sec. 111.015. REMEDIES CUMULATIVE
Sec. 111.016. PAYMENT TO THE STATE OF TAX COLLECTIONS
Sec. 111.017. SEIZURE AND SALE OF PROPERTY
Sec. 111.018. NOTICE OF SALE OF SEIZED PROPERTY
Sec. 111.019. SALE OF SEIZED PROPERTY; DISPOSITION OF PROCEEDS
Sec. 111.020. TAX COLLECTION ON TERMINATION OF BUSINESS
Sec. 111.021. NOTICE TO HOLDERS OF AND LEVY UPON ASSETS BELONGING TO DELINQUENT
Sec. 111.022. JEOPARDY DETERMINATION
Sec. 111.023. WRITTEN AUTHORIZATION
Sec. 111.024. LIABILITY IN FRAUDULENT TRANSFERS
Sec. 111.025. DELINQUENT TAXPAYER FINANCIAL RECORDS
SUBCHAPTER B. TAX REPORTS AND PAYMENTS
Sec. 111.051. REPORTS AND PAYMENTS; DUE DATES; METHOD OF PAYMENT
Sec. 111.0511. RESTRICTED OR CONDITIONAL PAYMENTS TO COMPTROLLER PROHIBITED
Sec. 111.052. FORM OF REPORT
Sec. 111.053. FILING DATES: WEEKENDS AND HOLIDAYS
Sec. 111.054. TIMELY FILING: MAIL DELIVERY
Sec. 111.055. TIMELY FILING: DILIGENCE
Sec. 111.056. FILING WITHIN 10 DAYS: PENALTY AND INTEREST
Sec. 111.057. EXTENSION FOR FILING REPORT
Sec. 111.058. FILING EXTENSION BECAUSE OF NATURAL DISASTER
Sec. 111.059. OATH NOT REQUIRED
Sec. 111.060. INTEREST ON DELINQUENT TAX
Sec. 111.061. PENALTY ON DELINQUENT TAX OR TAX REPORTS
Sec. 111.0611. PERSONAL LIABILITY FOR FRAUDULENT TAX EVASION
Sec. 111.062. ACCEPTANCE OF CREDIT CARDS FOR PAYMENT OF CERTAIN TAXES AND FEES
Sec. 111.0625. ELECTRONIC TRANSFER OF CERTAIN PAYMENTS
Sec. 111.0626. ELECTRONIC FILING OF CERTAIN REPORTS
Sec. 111.063. PENALTY FOR FAILURE TO USE ELECTRONIC TRANSFERS AND FILINGS
Sec. 111.064. INTEREST ON REFUND OR CREDIT
SUBCHAPTER C. SETTLEMENTS, REFUNDS, AND CREDITS
Sec. 111.101. SETTLEMENT
Sec. 111.102. SETTLEMENT ON REDETERMINATION
Sec. 111.103. SETTLEMENT OF PENALTY AND INTEREST ONLY
Sec. 111.104. REFUNDS
Sec. 111.1042. TAX REFUND: INFORMAL REVIEW
Sec. 111.105. TAX REFUND: HEARING
Sec. 111.106. TAX REFUND: NOTICE OF INTENT TO BYPASS HEARING
Sec. 111.107. WHEN REFUND OR CREDIT IS PERMITTED
Sec. 111.108. RECOVERY OF REFUND OR CREDIT
Sec. 111.109. TAX REFUND FOR WAGES PAID TO EMPLOYEE RECEIVING AID TO FAMILIES WITH DEPENDENT CHILDREN
Sec. 111.110. TAX CREDIT FOR REAL PROPERTY CONTRIBUTED TO AN INSTITUTION OF HIGHER EDUCATION
SUBCHAPTER D. LIMITATIONS
Sec. 111.201. ASSESSMENT LIMITATION
Sec. 111.202. SUIT LIMITATION
Sec. 111.203. AGREEMENTS TO EXTEND PERIOD OF LIMITATION
Sec. 111.204. BEGINNING OF PERIOD OF LIMITATION
Sec. 111.205. EXCEPTION TO ASSESSMENT LIMITATION
Sec. 111.2051. ASSESSMENT WHEN REFUND CLAIMED
Sec. 111.206. EXCEPTION TO LIMITATION: DETERMINATION RESULTING FROM ADMINISTRATIVE PROCEEDING
Sec. 111.207. TOLLING OF LIMITATION PERIOD
SUBCHAPTER E. ASSIGNMENT OF TAX CLAIMS
Sec. 111.251. ASSIGNMENT ON PAYMENT BY THIRD PERSON
Sec. 111.252. NOTICE TO TAXPAYER
Sec. 111.253. VENUE FOR ENFORCEMENT OF ASSIGNED CLAIMS
Sec. 111.254. REASSIGNMENT
Sec. 111.255. RECORDING OF ASSIGNMENT
SUBCHAPTER G. ADVANCED TECHNOLOGY EQUIPMENT
Sec. 111.351. WIRELESS EQUIPMENT FOR AUDITORS
Sec. 111.352. COMPUTER AND WIRELESS EQUIPMENT FOR ENFORCEMENT STAFF
Sec. 111.353. ADVANCED SCANNERS FOR FIELD OFFICES
CHAPTER 112.
TAXPAYERS' SUITS
SUBCHAPTER A. GENERAL PROVISIONS
Sec. 112.001. TAXPAYERS' SUITS: JURISDICTION
Sec. 112.002. INCLUSION OF PENALTY AND INTEREST
Sec. 112.003. ATTORNEY'S FEES
SUBCHAPTER B. SUIT AFTER PROTEST PAYMENT
Sec. 112.051. PROTEST PAYMENT REQUIRED
Sec. 112.052. TAXPAYER SUIT AFTER PAYMENT UNDER PROTEST
Sec. 112.053. TAXPAYER SUIT: PARTIES; ISSUES
Sec. 112.054. TRIAL DE NOVO
Sec. 112.055. CLASS ACTIONS
Sec. 112.056. ADDITIONAL PROTEST PAYMENTS BEFORE HEARING
Sec. 112.057. PROTEST PAYMENTS DURING APPEAL
Sec. 112.058. SUBMISSION OF PROTEST PAYMENTS TO COMPTROLLER
Sec. 112.059. DISPOSITION OF PROTEST PAYMENTS BELONGING TO THE STATE
Sec. 112.060. CREDIT OR REFUND
SUBCHAPTER D. SUIT FOR TAX REFUND OR TO DISPUTE RESULTS OF MANAGED AUDIT
Sec. 112.151. SUIT FOR REFUND
Sec. 112.1511. SUIT TO DISPUTE RESULTS OF MANAGED AUDIT
Sec. 112.1512. COUNTERCLAIM
Sec. 112.152. ISSUES IN SUIT
Sec. 112.153. ATTORNEY GENERAL TO REPRESENT COMPTROLLER
Sec. 112.154. TRIAL DE NOVO
Sec. 112.155. JUDGMENT
Sec. 112.156. RES JUDICATA
SUBCHAPTER E. SUIT AFTER REDETERMINATION
Sec. 112.201. SUIT AFTER REDETERMINATION
Sec. 112.202. RECORDS
Sec. 112.203. COUNTERCLAIM
Sec. 112.204. ISSUES IN SUIT
Sec. 112.205. ATTORNEY GENERAL TO REPRESENT COMPTROLLER
Sec. 112.206. TRIAL DE NOVO
Sec. 112.207. JUDGMENT
Sec. 112.208. RES JUDICATA
CHAPTER 113.
TAX LIENS
SUBCHAPTER A. FILING AND RELEASE OF STATE TAX LIENS
Sec. 113.001. TAX LIABILITY SECURED BY LIEN
Sec. 113.002. TAX LIEN NOTICE
Sec. 113.0021. APPLICATION TO OTHER TAXES AND FEES
Sec. 113.003. EXECUTION OF DOCUMENTS
Sec. 113.004. STATE TAX LIEN BOOK
Sec. 113.005. DUTIES OF COUNTY CLERK
Sec. 113.006. EFFECT OF FILING TAX LIEN NOTICE
Sec. 113.007. EVIDENCE OF TAX PAYMENT
Sec. 113.008. RELEASE OF LIEN ON SPECIFIC PROPERTY
Sec. 113.009. FILING OF TAX LIEN RELEASE
Sec. 113.010. RELEASE OF LIEN BY ASSIGNEE
Sec. 113.011. LIENS FILED WITH TEXAS DEPARTMENT OF MOTOR VEHICLES
SUBCHAPTER B. APPLICATIONS AND STATUS OF STATE TAX LIENS
Sec. 113.101. APPLICABILITY OF LIEN BEFORE FILING
Sec. 113.102. APPLICABILITY OF LIEN TO MERCHANDISE PURCHASED
Sec. 113.103. APPLICABILITY OF LIEN TO FINANCIAL INSTITUTIONS
Sec. 113.104. PREFERENTIAL TRANSFERS
Sec. 113.105. TAX LIEN; PERIOD OF VALIDITY
Sec. 113.106. LIEN; SUIT TO DETERMINE VALIDITY
Sec. 113.107. ASSIGNMENT OF JUDGMENT ON LIEN
SUBTITLE D. COMPACTS AND UNIFORM LAWS
CHAPTER 141.
MULTISTATE TAX COMPACT
Sec. 141.001. ADOPTION OF MULTISTATE TAX COMPACT
Sec. 141.002. COMMISSION MEMBER FOR THIS STATE
Sec. 141.003. NOTICE OF MEETINGS
Sec. 141.005. INTERSTATE AUDIT ARTICLE ADOPTED
Sec. 141.006. REPORT
CHAPTER 142.
SIMPLIFIED SALES AND USE TAX ADMINISTRATION ACT
Sec. 142.001. TITLE
Sec. 142.002. DEFINITIONS
Sec. 142.003. LEGISLATIVE FINDING
Sec. 142.004. NEGOTIATIONS
Sec. 142.005. AUTHORITY TO ENTER INTO AGREEMENT
Sec. 142.0055. RULES
Sec. 142.006. RELATIONSHIP TO STATE LAW
Sec. 142.007. AGREEMENT REQUIREMENTS
Sec. 142.008. COOPERATING SOVEREIGNS
Sec. 142.009. LIMITED BINDING AND BENEFICIAL EFFECT
Sec. 142.010. SELLER AND THIRD PARTY LIABILITY
Sec. 142.011. SETTLEMENT OF TAX, PENALTY, AND INTEREST
SUBTITLE E. SALES, EXCISE, AND USE TAXES
CHAPTER 151.
LIMITED SALES, EXCISE, AND USE TAX
SUBCHAPTER A. GENERAL PROVISIONS
Sec. 151.001. SHORT TITLE
Sec. 151.002. APPLICABILITY OF DEFINITIONS, ETC
Sec. 151.0028. "AMUSEMENT SERVICES"
Sec. 151.003. "BUSINESS"
Sec. 151.0031. "COMPUTER PROGRAM"
Sec. 151.0033. "CABLE TELEVISION SERVICE"
Sec. 151.0034. "CREDIT REPORTING SERVICE"
Sec. 151.0035. "DATA PROCESSING SERVICE"
Sec. 151.0036. "DEBT COLLECTION SERVICE"
Sec. 151.0038. "INFORMATION SERVICE"
Sec. 151.0039. "INSURANCE SERVICE"
Sec. 151.00393. INTERNET
Sec. 151.00394. INTERNET ACCESS SERVICE
Sec. 151.004. "IN THIS STATE"
Sec. 151.0045. "PERSONAL SERVICES"
Sec. 151.0047. "REAL PROPERTY REPAIR AND REMODELING"
Sec. 151.0048. REAL PROPERTY SERVICE
Sec. 151.005. "SALE" OR "PURCHASE"
Sec. 151.006. "SALE FOR RESALE
Sec. 151.007. "SALES PRICE" OR "RECEIPTS"
Sec. 151.0075. "SECURITY SERVICE"
Sec. 151.008. "SELLER" OR "RETAILER"
Sec. 151.009. "TANGIBLE PERSONAL PROPERTY"
Sec. 151.010. TAXABLE ITEM
Sec. 151.0101. "TAXABLE SERVICES"
Sec. 151.0102. "TELEPHONE ANSWERING SERVICES"
Sec. 151.0103. TELECOMMUNICATIONS SERVICES
Sec. 151.01032. "TELEPHONE PREPAID CALLING CARD"
Sec. 151.0104. TELEPHONE COMPANY
Sec. 151.011. "USE" AND "STORAGE"
Sec. 151.012. EFFECTIVE DATE OF TAX RATE CHANGES
SUBCHAPTER B. ADMINISTRATION AND RECORDS
Sec. 151.021. EMPLOYEES
Sec. 151.022. RETROACTIVE EFFECT OF RULES
Sec. 151.023. INVESTIGATIONS AND AUDITS
Sec. 151.0231. MANAGED AUDITS
Sec. 151.024. PERSONS WHO MAY BE REGARDED AS RETAILERS
Sec. 151.0241. PERSONS PERFORMING DISASTER- OR EMERGENCY-RELATED WORK
Sec. 151.0242. MARKETPLACE PROVIDERS AND MARKETPLACE SELLERS
Sec. 151.025. RECORDS REQUIRED TO BE KEPT
Sec. 151.026. OUT-OF-STATE RECORDS
Sec. 151.027. CONFIDENTIALITY OF TAX INFORMATION
Sec. 151.029. REMEDIES NOT EXCLUSIVE
SUBCHAPTER C. IMPOSITION AND COLLECTION OF SALES TAX
Sec. 151.051. SALES TAX IMPOSED
Sec. 151.0515. TEXAS EMISSIONS REDUCTION PLAN SURCHARGE
Sec. 151.052. COLLECTION BY RETAILER
Sec. 151.053. SALES TAX BRACKETS
Sec. 151.054. GROSS RECEIPTS PRESUMED SUBJECT TO TAX
Sec. 151.055. SALES OF ITEMS ACQUIRED FOR LEASE OR RENTAL
Sec. 151.056. PROPERTY CONSUMED IN CONTRACTS TO IMPROVE REAL PROPERTY
Sec. 151.0565. TAXABLE ITEMS SOLD OR PROVIDED UNDER DESTINATION MANAGEMENT SERVICES CONTRACTS
Sec. 151.058. PROPERTY USED TO PROVIDE TAXABLE SERVICES AND SALE PRICE OF TAXABLE SERVICES
Sec. 151.0595. SINGLE LOCAL TAX RATE FOR REMOTE SELLERS
Sec. 151.060. PROPERTY CONSUMED IN REPAIR OF MOTOR VEHICLE
Sec. 151.061. SOURCING OF CHARGES FOR MOBILE TELECOMMUNICATIONS SERVICES
SUBCHAPTER D. IMPOSITION AND COLLECTION OF USE TAX
Sec. 151.101. USE TAX IMPOSED
Sec. 151.102. USER LIABLE FOR TAX
Sec. 151.103. COLLECTION BY RETAILER; PURCHASER'S RECEIPT
Sec. 151.104. SALE FOR STORAGE, USE, OR CONSUMPTION PRESUMED
Sec. 151.105. IMPORTATION FOR STORAGE, USE, OR CONSUMPTION PRESUMED
Sec. 151.106. REGISTRATION OF RETAILERS
Sec. 151.107. RETAILER ENGAGED IN BUSINESS IN THIS STATE
Sec. 151.108. INTERNET HOSTING
SUBCHAPTER E. RESALE AND EXEMPTION CERTIFICATES
Sec. 151.151. RESALE CERTIFICATE
Sec. 151.152. RESALE CERTIFICATE: FORM
Sec. 151.153. RESALE CERTIFICATE: COMMINGLED FUNGIBLE GOODS
Sec. 151.154. RESALE CERTIFICATE: LIABILITY OF PURCHASER
Sec. 151.155. EXEMPTION CERTIFICATE
Sec. 151.1551. REGISTRATION NUMBER REQUIRED FOR TIMBER AND CERTAIN AGRICULTURAL ITEMS
Sec. 151.156. TAX-FREE PURCHASES OF CERTAIN EXPORTED ITEMS
Sec. 151.157. CUSTOMS BROKERS
Sec. 151.1575. REQUIREMENTS RELATING TO ISSUING DOCUMENTATION SHOWING EXPORTATION OF PROPERTY
Sec. 151.158. EXPORT STAMPS
Sec. 151.159. REFUNDS; IDENTIFICATION CARDS
Sec. 151.160. DEPOSITS
SUBCHAPTER F. SALES TAX PERMITS
Sec. 151.201. SALES TAX PERMITS
Sec. 151.202. APPLICATION FOR PERMIT
Sec. 151.2021. CANCELLATION OF INACTIVE PERMIT
Sec. 151.203. SUSPENSION AND REVOCATION OF PERMIT
Sec. 151.204. REISSUED OR NEW PERMIT AFTER REVOCATION OR SUSPENSION
Sec. 151.205. APPEALS
SUBCHAPTER G. SELLER'S AND RETAILER'S SECURITY
Sec. 151.251. SECURITY REQUIRED
Sec. 151.252. TEMPORARY PERMIT
Sec. 151.253. SECURITY: REQUIREMENTS
Sec. 151.254. EXEMPTION FROM FILING SECURITY
Sec. 151.255. NOTICE
Sec. 151.256. FAILURE TO PROVIDE SECURITY: LOSS OF PERMIT
Sec. 151.257. FORFEITURE OF SECURITY: DETERMINATION
Sec. 151.258. SALE OF SECURITY
Sec. 151.259. SECURITY INSUFFICIENT TO PAY TAX
Sec. 151.260. SECURITY SUFFICIENT TO PAY TAX
Sec. 151.261. NOTICE TO CITIES
Sec. 151.262. SUITS BY ATTORNEY GENERAL
SUBCHAPTER H. EXEMPTIONS
Sec. 151.301. "EXEMPTED FROM THE TAXES IMPOSED BY THIS CHAPTER"
Sec. 151.302. SALES FOR RESALE
Sec. 151.3021. PACKAGING SUPPLIES AND WRAPPING
Sec. 151.303. PREVIOUSLY TAXED ITEMS: USE TAX EXEMPTION OR CREDIT
Sec. 151.304. OCCASIONAL SALES
Sec. 151.305. COIN-OPERATED MACHINE SALES
Sec. 151.3051. SALES THROUGH CERTAIN VENDING MACHINES
Sec. 151.306. TRANSFERS OF COMMON INTERESTS IN PROPERTY
Sec. 151.307. EXEMPTIONS REQUIRED BY PREVAILING LAW
Sec. 151.3071. INSTALLATION OF CERTAIN EQUIPMENT FOR EXPORT
Sec. 151.308. ITEMS TAXED BY OTHER LAW
Sec. 151.309. GOVERNMENTAL ENTITIES
Sec. 151.310. RELIGIOUS, EDUCATIONAL, AND PUBLIC SERVICE ORGANIZATIONS
Sec. 151.3101. AMUSEMENT SERVICES EXEMPTIONS
Sec. 151.3102. SALE BY NONPROFIT ORGANIZATION AT COUNTY FAIR
Sec. 151.3105. BINGO EQUIPMENT PURCHASED BY CERTAIN ORGANIZATIONS
Sec. 151.311. TAXABLE ITEMS INCORPORATED INTO OR USED FOR IMPROVEMENT OF REALTY OF AN EXEMPT ENTITY
Sec. 151.3111. SERVICES ON CERTAIN EXEMPTED PERSONAL PROPERTY
Sec. 151.312. PERIODICALS AND WRITINGS OF RELIGIOUS, PHILANTHROPIC, CHARITABLE, HISTORICAL, SCIENTIFIC, AND SIMILAR ORGANIZATIONS
Sec. 151.313. HEALTH CARE SUPPLIES
Sec. 151.3131. FIREARM SAFETY EQUIPMENT
Sec. 151.3132. FEMININE HYGIENE PRODUCTS
Sec. 151.3133. MATERNITY CLOTHING
Sec. 151.3134. BREAST MILK PUMPING PRODUCTS
Sec. 151.3135. BABY BOTTLES
Sec. 151.314. FOOD AND FOOD PRODUCTS
Sec. 151.3141. FOOD STAMP PURCHASES
Sec. 151.315. WATER
Sec. 151.316. AGRICULTURAL ITEMS
Sec. 151.3162. TIMBER ITEMS
Sec. 151.317. GAS AND ELECTRICITY
Sec. 151.3171. SULPHUR
Sec. 151.318. PROPERTY USED IN MANUFACTURING
Sec. 151.3181. DIVERGENT USE OF PROPERTY USED IN MANUFACTURING
Sec. 151.3182. CERTAIN PROPERTY USED IN RESEARCH AND DEVELOPMENT ACTIVITIES; REPORTING OF ESTIMATES AND EVALUATION
Sec. 151.3185. PROPERTY USED IN THE PRODUCTION OF MOTION PICTURE, VIDEO, OR AUDIO RECORDINGS AND BROADCASTS
Sec. 151.3186. PROPERTY USED IN CABLE TELEVISION, INTERNET ACCESS, OR TELECOMMUNICATIONS SERVICES
Sec. 151.319. NEWSPAPERS AND PROPERTY USED IN NEWSPAPER PUBLICATION
Sec. 151.320. MAGAZINES
Sec. 151.321. UNIVERSITY AND COLLEGE STUDENT ORGANIZATIONS
Sec. 151.322. CONTAINERS
Sec. 151.323. CERTAIN TELECOMMUNICATIONS SERVICES
Sec. 151.324. EQUIPMENT USED ELSEWHERE FOR MINERAL EXPLORATION OR PRODUCTION
Sec. 151.326. CLOTHING AND FOOTWEAR FOR LIMITED PERIOD
Sec. 151.327. SCHOOL SUPPLIES AND SCHOOL BACKPACKS BEFORE START OF SCHOOL
Sec. 151.328. AIRCRAFT
Sec. 151.329. CERTAIN SHIPS AND SHIP EQUIPMENT
Sec. 151.3291. BOATS AND BOAT MOTORS
Sec. 151.330. INTERSTATE SHIPMENTS, COMMON CARRIERS, AND SERVICES ACROSS STATE LINES
Sec. 151.331. ROLLING STOCK; TRAIN FUEL AND SUPPLIES
Sec. 151.332. CERTAIN SALES BY SENIOR CITIZEN ORGANIZATIONS
Sec. 151.333. ENERGY-EFFICIENT PRODUCTS
Sec. 151.3335. WATER-EFFICIENT PRODUCTS
Sec. 151.334. COMPONENTS OF TANGIBLE PERSONAL PROPERTY USED IN CONNECTION WITH SEQUESTRATION OF CARBON DIOXIDE
Sec. 151.336. CERTAIN COINS AND PRECIOUS METALS
Sec. 151.337. SALES BY OR TO INDIAN TRIBES
Sec. 151.338. ENVIRONMENT AND CONSERVATION SERVICES
Sec. 151.339. PREEXISTING CONTRACTS AND BIDS
Sec. 151.340. OFFICIAL STATE COIN
Sec. 151.341. ITEMS SOLD TO OR USED BY DEVELOPMENT CORPORATIONS
Sec. 151.3415. ITEMS SOLD TO OR USED TO CONSTRUCT, MAINTAIN, EXPAND, IMPROVE, EQUIP, OR RENOVATE MEDIA PRODUCTION FACILITIES AT MEDIA PRODUCTION LOCATIONS; REPORT
Sec. 151.342. AGRIBUSINESS ITEMS
Sec. 151.343. ANIMALS SOLD BY NONPROFIT ANIMAL SHELTERS OR NONPROFIT ANIMAL WELFARE ORGANIZATIONS
Sec. 151.344. POST EXCHANGES ON STATE MILITARY PROPERTY
Sec. 151.346. INTERCORPORATE SERVICES
Sec. 151.347. CERTAIN LAWN AND YARD SERVICE
Sec. 151.348. COOPERATIVE RESEARCH AND DEVELOPMENT VENTURES
Sec. 151.350. LABOR TO RESTORE CERTAIN PROPERTY
Sec. 151.3501. LABOR TO RESTORE, REPAIR, OR REMODEL HISTORIC SITES
Sec. 151.3503. SERVICES BY EMPLOYEES
Sec. 151.351. INFORMATION SERVICES AND DATA PROCESSING SERVICES
Sec. 151.353. COURT REPORTING SERVICES
Sec. 151.354. SERVICES BY EMPLOYEES OF PROPERTY MANAGEMENT COMPANIES
Sec. 151.355. WATER-RELATED EXEMPTIONS
Sec. 151.356. OFFSHORE SPILL RESPONSE CONTAINMENT PROPERTY
Sec. 151.3565. EMERGENCY PREPARATION SUPPLIES FOR LIMITED PERIOD
Sec. 151.359. PROPERTY USED IN CERTAIN DATA CENTERS; TEMPORARY EXEMPTION
Sec. 151.3595. PROPERTY USED IN CERTAIN LARGE DATA CENTER PROJECTS; TEMPORARY EXEMPTION
SUBCHAPTER I. REPORTS, PAYMENTS, AND METHODS OF REPORTING
Sec. 151.401. TAX DUE DATES
Sec. 151.402. TAX REPORT DATES
Sec. 151.403. WHO MUST FILE A REPORT
Sec. 151.405. OTHER DUE DATES SET BY COMPTROLLER
Sec. 151.406. CONTENTS AND FORM OF REPORT
Sec. 151.407. SPECIAL USE TAX REPORTS
Sec. 151.408. ACCOUNTING BASIS FOR REPORTS
Sec. 151.409. REPORTS AND PAYMENTS: WHERE MADE
Sec. 151.410. METHOD OF REPORTING SALES TAX: GENERAL RULE
Sec. 151.411. METHOD OF REPORTING: SELLERS HAVING SALES BELOW TAXABLE AMOUNT
Sec. 151.412. OPTIONAL METHOD OF REPORTING: PERCENTAGE OF SALES
Sec. 151.413. OPTIONAL METHOD OF REPORTING: SMALL GROCERS
Sec. 151.414. "RETAIL GROCER" DEFINED
Sec. 151.415. ASSESSMENT OF PENALTIES AND INTEREST AGAINST SELLER USING OPTIONAL METHOD OF REPORTING
Sec. 151.416. COMMINGLED RECEIPTS AND TAX
Sec. 151.417. DIRECT PAYMENT OF TAX BY PURCHASER
Sec. 151.4171. OPTIONAL REPORTING METHOD: PERCENTAGE-BASED
Sec. 151.418. ISSUANCE OF DIRECT PAYMENT PERMIT
Sec. 151.419. APPLICATION FOR DIRECT PAYMENT PERMITS: QUALIFICATIONS
Sec. 151.420. REVOCATION OF DIRECT PAYMENT PERMIT
Sec. 151.421. VOLUNTARY RELINQUISHMENT OF DIRECT PAYMENT PERMIT
Sec. 151.422. CANCELLATION OR TERMINATION OF DIRECT PAYMENT PERMIT: DUTY OF PERMIT HOLDER
Sec. 151.423. REIMBURSEMENT TO TAXPAYER FOR TAX COLLECTIONS
Sec. 151.424. DISCOUNT FOR PREPAYMENTS
Sec. 151.425. FORFEITURE OF DISCOUNT OR REIMBURSEMENT
Sec. 151.426. CREDITS AND REFUNDS FOR BAD DEBTS, RETURNED MERCHANDISE, AND REPOSSESSIONS
Sec. 151.4261. CREDIT OR REIMBURSEMENT IN RETURN TRANSACTIONS
Sec. 151.427. DEDUCTION FOR PROPERTY ON WHICH THE TAX IS PAID AND HELD FOR RESALE
Sec. 151.428. INTEREST CHARGED BY RETAILER ON AMOUNTS OF TAXES FINANCED
Sec. 151.429. TAX REFUNDS FOR ENTERPRISE PROJECTS
Sec. 151.4291. TAX REFUNDS FOR DEFENSE READJUSTMENT PROJECTS
Sec. 151.4292. TAX REFUND PILOT PROGRAM FOR CERTAIN PERSONS WHO EMPLOY APPRENTICES
Sec. 151.430. DETERMINATION OF OVERPAID AMOUNTS
Sec. 151.4305. TAX REFUNDS FOR OIL OR GAS SEVERANCE TAXPAYERS
Sec. 151.431. SALES AND USE TAX REFUND FOR JOB RETENTION
Sec. 151.432. DEDUCTIONS OF TAX ON TICKET OR ADMISSION DOCUMENT TO AMUSEMENT SERVICE
Sec. 151.433. DEDUCTION FOR CERTAIN TAXPAYERS PURCHASING TEXAS FARM-RAISED OYSTERS
Sec. 151.434. DEDUCTION FOR CERTAIN TAXPAYERS PARTICIPATING IN OYSTER SHELL RECYCLING PROGRAM
SUBCHAPTER I-1. REPORTS BY PERSONS INVOLVED IN THE MANUFACTURE AND DISTRIBUTION OF ALCOHOLIC BEVERAGES
Sec. 151.461. DEFINITIONS
Sec. 151.462. REPORTS BY BREWERS, BREWPUBS, WHOLESALERS, AND DISTRIBUTORS
Sec. 151.463. RULES
Sec. 151.464. CONFIDENTIALITY
Sec. 151.465. APPLICABILITY TO CERTAIN BREWERS
Sec. 151.466. APPLICABILITY TO CERTAIN BREWERS
Sec. 151.4661. APPLICABILITY TO CERTAIN BREWPUBS
Sec. 151.467. SUSPENSION OR CANCELLATION OF PERMIT
Sec. 151.468. CIVIL PENALTY; CRIMINAL PENALTY
Sec. 151.469. ACTION BY TEXAS ALCOHOLIC BEVERAGE COMMISSION
Sec. 151.470. AUDIT; INSPECTION
Sec. 151.471. ACTION BY ATTORNEY GENERAL; VENUE; ATTORNEY'S FEES
SUBCHAPTER I-2. REPORTS BY MANUFACTURERS AND DISTRIBUTORS OF CERTAIN OFF-HIGHWAY VEHICLES PURCHASED OUTSIDE THIS STATE
Sec. 151.481. DEFINITIONS
Sec. 151.482. REPORTS BY MANUFACTURERS AND DISTRIBUTORS
Sec. 151.483. RULES
Sec. 151.484. CONFIDENTIALITY
Sec. 151.485. CIVIL PENALTY
Sec. 151.486. ACTION BY TEXAS DEPARTMENT OF MOTOR VEHICLES
Sec. 151.487. AUDIT; INSPECTION
Sec. 151.488. ACTION BY ATTORNEY GENERAL; VENUE; ATTORNEY'S FEES
SUBCHAPTER J. TAX DETERMINATIONS
Sec. 151.501. DETERMINATION AFTER THE FILING OF A REPORT
Sec. 151.503. DETERMINATION IF NO REPORT FILED
Sec. 151.504. DETERMINATION WHEN A BUSINESS IS DISCONTINUED
Sec. 151.505. WHEN DETERMINATION BECOMES FINAL
Sec. 151.507. LIMITATIONS ON DETERMINATION
Sec. 151.508. OFFSETS
Sec. 151.509. PETITION FOR REDETERMINATION
Sec. 151.510. HEARING ON REDETERMINATION
Sec. 151.511. REDETERMINATION
Sec. 151.512. INTEREST
Sec. 151.514. NOTICES
Sec. 151.515. PROCEEDINGS AGAINST CONSUMER
SUBCHAPTER K. PROCEDURES FOR COLLECTION OF DELINQUENT TAXES
Sec. 151.601. SUIT
Sec. 151.602. VENUE
Sec. 151.603. EVIDENCE: COMPTROLLER'S CERTIFICATE
Sec. 151.604. FORM OF ACTION
Sec. 151.605. WRITS OF ATTACHMENT
Sec. 151.606. SERVICE OF PROCESS
Sec. 151.607. LIMITATION PERIOD
Sec. 151.608. JUDGMENTS
Sec. 151.614. RES JUDICATA
Sec. 151.615. TAX SUIT COMITY
SUBCHAPTER L. PROHIBITED ACTS AND CIVIL AND CRIMINAL PENALTIES
Sec. 151.701. USE OF STAMPS OR TOKENS PROHIBITED
Sec. 151.703. FAILURE TO REPORT OR PAY TAX
Sec. 151.7032. FAILURE TO PAY TAXES COLLECTED; CRIMINAL PENALTY AND AGGREGATION OF AMOUNTS INVOLVED
Sec. 151.704. SALES TAX ABSORPTION; CRIMINAL PENALTY
Sec. 151.705. COLLECTION OF USE TAX; CRIMINAL PENALTY
Sec. 151.707. RESALE OR EXEMPTION CERTIFICATE; CRIMINAL PENALTY
Sec. 151.7075. FAILURE TO PRODUCE CERTAIN RECORDS AFTER USING RESALE CERTIFICATE; CRIMINAL PENALTY
Sec. 151.708. SELLING WITHOUT PERMIT; CRIMINAL PENALTY
Sec. 151.709. FAILURE TO FURNISH REPORT; CRIMINAL PENALTY
Sec. 151.7101. ELECTION OF OFFENSES
Sec. 151.7102. FALSE ENTRY OR FAILURE TO ENTER IN RECORDS
Sec. 151.7103. FAILURE TO PRODUCE FOR INSPECTION OR ALLOW INSPECTION OF RECORDS
Sec. 151.711. LIMITATIONS ON PROSECUTIONS
Sec. 151.712. CIVIL PENALTY FOR PERSONS CERTIFYING EXPORTS
Sec. 151.713. FURNISHING FALSE INFORMATION TO CUSTOMS BROKER; CIVIL PENALTY
Sec. 151.714. VENUE FOR CRIMINAL PROSECUTION
SUBCHAPTER M. DISPOSITION OF PROCEEDS
Sec. 151.801. DISPOSITION OF PROCEEDS
CHAPTER 152.
TAXES ON SALE, RENTAL, AND USE OF MOTOR VEHICLES
SUBCHAPTER A. GENERAL PROVISIONS
Sec. 152.001. DEFINITIONS
Sec. 152.002. TOTAL CONSIDERATION
Sec. 152.003. DUTIES OF COMPTROLLER
SUBCHAPTER B. IMPOSITION OF TAX
Sec. 152.021. RETAIL SALES TAX
Sec. 152.0215. TEXAS EMISSIONS REDUCTION PLAN SURCHARGE
Sec. 152.022. TAX ON MOTOR VEHICLE PURCHASED OUTSIDE THIS STATE
Sec. 152.023. TAX ON MOTOR VEHICLE BROUGHT INTO STATE BY NEW TEXAS RESIDENT
Sec. 152.024. TAX ON AN EVEN EXCHANGE OF MOTOR VEHICLES
Sec. 152.025. TAX ON GIFT OF MOTOR VEHICLE
Sec. 152.026. TAX ON GROSS RENTAL RECEIPTS
Sec. 152.027. TAX ON DEALER PLATES
Sec. 152.028. USE TAX ON MOTOR VEHICLE BROUGHT BACK INTO STATE
SUBCHAPTER C. COLLECTION OF TAXES
Sec. 152.041. GENERAL COLLECTION PROCEDURE
Sec. 152.0411. COLLECTION BY SELLERS
Sec. 152.0412. STANDARD PRESUMPTIVE VALUE; USE BY TAX ASSESSOR-COLLECTOR
Sec. 152.042. COLLECTION OF TAX ON DEALER'S LICENSE PLATES
Sec. 152.043. COLLECTION OF TAX ON MOTOR VEHICLES OPERATED BY NONRESIDENTS
Sec. 152.044. PAYMENT BY SELLER
Sec. 152.045. COLLECTION OF TAX ON GROSS RENTAL RECEIPTS
Sec. 152.046. CHANGE IN TAX STATUS OF MOTOR VEHICLE
Sec. 152.047. COLLECTION OF TAX ON SELLER-FINANCED SALE
Sec. 152.0472. DETERMINATION OF WHETHER LOAN IS FACTORED, ASSIGNED, OR TRANSFERRED
Sec. 152.0475. REGISTRATION OF RELATED FINANCE COMPANY
Sec. 152.048. GROSS RECEIPTS PRESUMED SUBJECT TO TAX
SUBCHAPTER D. TAX ENFORCEMENT PROCEDURES
Sec. 152.061. REGISTRATION OF MOTOR VEHICLE PURCHASED FOR RENTAL
Sec. 152.062. REQUIRED STATEMENTS
Sec. 152.063. RECORDS
Sec. 152.0635. RECORDS OF CERTAIN SELLERS
Sec. 152.064. TAX RECEIPTS
Sec. 152.065. REQUIRED PERMITS
Sec. 152.066. DEFICIENCY DETERMINATION; PENALTY AND INTEREST
Sec. 152.067. PETITION FOR REDETERMINATION OF A DEFICIENCY
Sec. 152.068. REVOCATION OF MOTOR VEHICLE RETAIL SELLER'S PERMIT
Sec. 152.069. REGISTRATION OF MOTOR VEHICLE USING SELLER-FINANCING
SUBCHAPTER E. EXEMPTIONS
Sec. 152.081. DRIVER TRAINING MOTOR VEHICLES
Sec. 152.082. SALE OF MOTOR VEHICLE TO OR USE OF MOTOR VEHICLE BY PUBLIC AGENCY
Sec. 152.083. LEASE OF MOTOR VEHICLE TO PUBLIC AGENCY
Sec. 152.084. RENTAL OF MOTOR VEHICLE TO PUBLIC AGENCY
Sec. 152.085. RENTAL OF MOTOR VEHICLE FOR PURPOSES OF RE-RENTAL
Sec. 152.086. MOTOR VEHICLES DRIVEN BY HANDICAPPED PERSONS
Sec. 152.087. FIRE TRUCKS AND EMERGENCY MEDICAL SERVICES VEHICLES
Sec. 152.088. MOTOR VEHICLES USED FOR RELIGIOUS PURPOSES
Sec. 152.089. EXEMPT VEHICLES
Sec. 152.090. CERTAIN HYDROGEN-POWERED MOTOR VEHICLES
Sec. 152.091. FARM OR TIMBER USE
Sec. 152.092. MOTOR VEHICLES TRANSPORTED OUT OF STATE
Sec. 152.093. MOTOR VEHICLES SOLD TO CERTAIN LICENSED CHILD-CARE FACILITIES
Sec. 152.094. MOTOR VEHICLES USED BY NONPROFIT FOOD BANK
Sec. 152.094. MOTOR VEHICLE TRANSFERRED FROM DECEDENT
Sec. 152.095. MOTOR VEHICLES USED BY PROVIDER OF HOUSING AND RELATED SERVICES
SUBCHAPTER F. PENALTIES
Sec. 152.101. PENALTY FOR SIGNING FALSE STATEMENT OR CERTIFICATE
Sec. 152.102. OPERATION WITHOUT PAYMENT OF TAX
Sec. 152.103. FAILURE TO KEEP RECORDS
Sec. 152.104. FAILURE TO REMIT TAX COLLECTED
Sec. 152.105. VENUE FOR CRIMINAL PROSECUTIONS
Sec. 152.106. PROHIBITED ADVERTISING; CRIMINAL PENALTY
SUBCHAPTER G. DISPOSITION OF TAXES
Sec. 152.121. TAX SENT TO COMPTROLLER
Sec. 152.122. ALLOCATION OF TAX
Sec. 152.1222. ALLOCATION OF CERTAIN TAX REVENUE TO PROPERTY TAX RELIEF FUND
Sec. 152.123. TAX RETAINED BY COUNTY
CHAPTER 154.
CIGARETTE TAX
SUBCHAPTER A. GENERAL PROVISIONS
Sec. 154.001. DEFINITIONS
Sec. 154.002. STORAGE
SUBCHAPTER B. IMPOSITION AND RATE OF TAX
Sec. 154.021. IMPOSITION AND RATE OF TAX
Sec. 154.022. TAX IMPOSED ON FIRST SALE OF CIGARETTES
Sec. 154.0225. LIABILITY OF PERMITTED DISTRIBUTOR
Sec. 154.023. IMPACT OF TAX
Sec. 154.024. IMPORTATION OF SMALL QUANTITIES
Sec. 154.025. LIEN TO SECURE PAYMENT OF TAX
Sec. 154.026. CIGARETTES USED EXCLUSIVELY FOR RESEARCH PURPOSES
SUBCHAPTER C. TAX STAMPS
Sec. 154.041. STAMP REQUIRED
Sec. 154.0415. CIGARETTES TO WHICH STAMPS MAY NOT BE AFFIXED
Sec. 154.042. DISTRIBUTOR
Sec. 154.043. SALE OF STAMPS
Sec. 154.044. PURCHASE FROM A DISTRIBUTOR
Sec. 154.045. RECALL BY COMPTROLLER
Sec. 154.046. INVOICE FOR STAMPS
Sec. 154.047. STAMPS SHIPPED WITH DRAFT ATTACHED
Sec. 154.050. PAYMENT
Sec. 154.051. CIGARETTE TAX RECOVERY TRUST FUND
Sec. 154.052. DISTRIBUTOR'S STAMPING ALLOWANCE
Sec. 154.053. MANUFACTURE OF STAMPS
Sec. 154.054. REDEMPTION AND DESTRUCTION OF STAMPS
Sec. 154.058. INVENTORY ON TAX INCREASE
Sec. 154.060. CANCELLATION
Sec. 154.061. PENALTY FOR FAILURE TO PAY TAX
SUBCHAPTER D. PERMITS
Sec. 154.101. PERMITS
Sec. 154.1015. SALES; PERMIT HOLDERS AND NONPERMIT HOLDERS
Sec. 154.102. COMBINATION PERMIT
Sec. 154.107. DENIAL OF PERMIT
Sec. 154.110. ISSUANCE OF PERMIT
Sec. 154.111. PERMIT YEAR; FEES
Sec. 154.1135. PAYMENT FOR PERMITS
Sec. 154.114. FINAL SUSPENSION OR REVOCATION OF A PERMIT
Sec. 154.1141. SUMMARY SUSPENSION OF A PERMIT
Sec. 154.1145. HEARINGS
Sec. 154.116. COMPTROLLER MAY REFUSE TO SELL STAMPS
Sec. 154.117. DISPLAY OF PERMIT
Sec. 154.121. REVENUE
SUBCHAPTER E. INTERSTATE BUSINESS
Sec. 154.152. INTERSTATE STOCK
SUBCHAPTER F. RECORDS AND REPORTS
Sec. 154.201. RECORD OF PURCHASE OR RECEIPT
Sec. 154.202. RECORD OF STAMPS
Sec. 154.203. REPORT OF SALE OR USE
Sec. 154.204. MANUFACTURER'S RECORDS AND REPORTS
Sec. 154.205. MANUFACTURER'S REPRESENTATIVE'S RECORDS
Sec. 154.207. COMMON CARRIER RECORDS
Sec. 154.208. BONDED AGENT'S RECORDS
Sec. 154.2085. EXPORT WAREHOUSE'S RECORDS
Sec. 154.209. AVAILABILITY OF RECORDS
Sec. 154.210. DISTRIBUTOR'S REPORT
Sec. 154.211. FAILURE TO PRODUCE RECORDS
Sec. 154.212. REPORTS BY WHOLESALERS AND DISTRIBUTORS OF CIGARETTES
SUBCHAPTER G. ADMINISTRATION BY COMPTROLLER
Sec. 154.301. COMPLIANCE INVESTIGATION AND RECOVERY OF COSTS
Sec. 154.302. PAYMENT OF DOUBLE AMOUNT
Sec. 154.304. INSPECTION
Sec. 154.305. REFUND FOR STAMPS
Sec. 154.306. EXCHANGE OF STAMPS
Sec. 154.307. RECORDS
Sec. 154.308. DEFICIENCY DETERMINATION, PENALTIES, AND INTEREST
Sec. 154.309. REDETERMINATION
SUBCHAPTER H. ENFORCEMENT OF TAX
Sec. 154.403. SEIZURE
Sec. 154.404. COMPTROLLER'S REPORT
Sec. 154.4045. SALE OF SEIZED CIGARETTES
Sec. 154.405. FORFEITURE PROCEEDING
Sec. 154.406. DISPOSITION OF FORFEITED PROPERTY
Sec. 154.407. PHOTOGRAPHIC EVIDENCE IN CASES INVOLVING SEIZED CIGARETTES
Sec. 154.409. UNSTAMPED CIGARETTES
Sec. 154.4095. DECEPTIVE TRADE PRACTICE
Sec. 154.410. SEIZURE OR SALE NO DEFENSE
Sec. 154.411. WAIVER PERMITTED
Sec. 154.412. PAYMENT TO TREASURY
Sec. 154.413. PREFERRED STATE TAX LIEN
Sec. 154.414. RECIPROCAL AGREEMENTS
Sec. 154.415. DONATIONS
SUBCHAPTER I. PENALTIES
Sec. 154.501. PENALTIES
Sec. 154.502. UNSTAMPED CIGARETTES
Sec. 154.5025. AFFIXING STAMPS TO CERTAIN CIGARETTES
Sec. 154.503. POSSESSION IN QUANTITIES LESS THAN 10,000
Sec. 154.504. POSSESSION OF QUANTITIES LESS THAN INDIVIDUAL PACKAGE
Sec. 154.505. CANCELLATION OF STAMP
Sec. 154.506. CONCEALMENT OF A VIOLATION
Sec. 154.507. MISLEADING THE COMPTROLLER
Sec. 154.508. REFUSING TO SURRENDER CIGARETTES
Sec. 154.509. PERMITS
Sec. 154.5095. FINGERPRINTS
Sec. 154.510. MISDEMEANOR
Sec. 154.511. TRANSPORTATION OF CIGARETTES
Sec. 154.512. INSPECTION OF PREMISES
Sec. 154.513. PREVIOUSLY USED OR OLD DESIGN STAMPS
Sec. 154.514. SALE OF STAMPS
Sec. 154.515. POSSESSION IN QUANTITIES OF 10,000 OR MORE
Sec. 154.516. BOOKS AND RECORDS
Sec. 154.517. FELONY
Sec. 154.518. OVERLAP OF PENALTIES
Sec. 154.519. VENUE
Sec. 154.520. COUNTERFEIT STAMPS
SUBCHAPTER J. NATURE OF TAX AND DISPOSITION OF FUNDS
Sec. 154.601. NATURE OF TAX
Sec. 154.602. FUNDS FOR ENFORCEMENT
Sec. 154.603. DISPOSITION OF REVENUE
Sec. 154.6035. ALLOCATION OF CERTAIN REVENUE TO PROPERTY TAX RELIEF FUND
CHAPTER 155.
CIGARS AND TOBACCO PRODUCTS TAX
SUBCHAPTER A. GENERAL PROVISIONS
Sec. 155.001. DEFINITIONS
Sec. 155.002. STORAGE
SUBCHAPTER B. IMPOSITION AND RATE OF TAX
Sec. 155.021. TAX IMPOSED ON CIGARS
Sec. 155.0211. TAX IMPOSED ON TOBACCO PRODUCTS OTHER THAN CIGARS
Sec. 155.0212. LIABILITY OF PERMITTED DISTRIBUTOR
Sec. 155.023. PAYMENT OF TAX
Sec. 155.024. EXCEPTION FOR PERSONAL USE
Sec. 155.025. MANUFACTURING EXEMPTION
Sec. 155.026. PENALTY FOR FAILURE TO PAY TAX
Sec. 155.027. VENUE
Sec. 155.028. IMPACT OF TAX
SUBCHAPTER C. PERMITS
Sec. 155.041. PERMITS
Sec. 155.0415. SALES: PERMIT HOLDERS AND NONPERMIT HOLDERS
Sec. 155.045. COMBINATION PERMIT
Sec. 155.048. ISSUANCE OF PERMITS
Sec. 155.0481. DENIAL OF PERMIT
Sec. 155.049. PERMIT YEAR; FEES
Sec. 155.050. PAYMENT FOR PERMITS
Sec. 155.053. DISPLAY OF PERMIT
Sec. 155.058. REVENUE
Sec. 155.059. FINAL SUSPENSION OR REVOCATION OF PERMIT
Sec. 155.0591. SUMMARY SUSPENSION OF A PERMIT
Sec. 155.0595. HEARINGS
SUBCHAPTER D. RECORDS AND REPORTS
Sec. 155.101. RECORD OF PURCHASE OR RECEIPT
Sec. 155.102. REPORT OF SALE OR USE
Sec. 155.103. MANUFACTURER'S RECORDS AND REPORTS
Sec. 155.104. MANUFACTURER'S REPRESENTATIVE'S RECORDS
Sec. 155.105. REPORTS BY WHOLESALERS AND DISTRIBUTORS OF CIGARS AND TOBACCO PRODUCTS
Sec. 155.107. COMMON CARRIER RECORDS
Sec. 155.108. BONDED AGENT'S RECORDS
Sec. 155.109. EXPORT WAREHOUSE'S RECORDS
Sec. 155.110. AVAILABILITY OF RECORDS
Sec. 155.111. DISTRIBUTOR'S REPORT
Sec. 155.112. FAILURE TO PRODUCE RECORDS
SUBCHAPTER E. ENFORCEMENT OF TAX
Sec. 155.141. DONATIONS
Sec. 155.143. SEIZURE
Sec. 155.144. COMPTROLLER'S REPORT
Sec. 155.1445. SALE OF SEIZED TOBACCO PRODUCTS
Sec. 155.145. FORFEITURE PROCEEDING
Sec. 155.1451. DISPOSITION OF FORFEITED PROPERTY
Sec. 155.146. PHOTOGRAPHIC EVIDENCE IN CASES INVOLVING SEIZED TOBACCO PRODUCTS
Sec. 155.150. SEIZURE OR SALE NO DEFENSE
Sec. 155.151. WAIVER PERMITTED
Sec. 155.152. PAYMENT TO TREASURY
Sec. 155.153. PREFERRED STATE TAX LIEN
Sec. 155.154. DONATIONS
Sec. 155.155. RECIPROCAL AGREEMENTS
SUBCHAPTER F. ADMINISTRATION BY COMPTROLLER
Sec. 155.181. COMPLIANCE INVESTIGATION AND RECOVERY OF COSTS
Sec. 155.182. PAYMENT OF DOUBLE AMOUNT
Sec. 155.183. INSPECTION
Sec. 155.184. CREDIT FOR TAX PAID
Sec. 155.185. DEFICIENCY DETERMINATION, PENALTIES, AND INTEREST
Sec. 155.186. REDETERMINATION
SUBCHAPTER G. PENALTIES
Sec. 155.201. PENALTIES
Sec. 155.202. NONPAYMENT OF TAX
Sec. 155.204. CONCEALMENT OF VIOLATION
Sec. 155.205. MISLEADING THE COMPTROLLER
Sec. 155.206. REFUSING TO SURRENDER TOBACCO PRODUCTS
Sec. 155.207. PERMITS
Sec. 155.2075. FINGERPRINTS
Sec. 155.208. MISDEMEANOR
Sec. 155.209. TRANSPORTATION OF TOBACCO PRODUCTS
Sec. 155.210. INSPECTION OF PREMISES
Sec. 155.211. POSSESSION: TAX DUE
Sec. 155.212. BOOKS AND RECORDS
Sec. 155.213. FELONY
Sec. 155.214. OVERLAP OF PENALTIES
Sec. 155.215. VENUE FOR FELONY
SUBCHAPTER H. ALLOCATION OF TAX
Sec. 155.241. ALLOCATION OF TAX
Sec. 155.2415. ALLOCATION OF CERTAIN REVENUE TO PROPERTY TAX RELIEF FUND AND CERTAIN OTHER FUNDS
CHAPTER 156.
HOTEL OCCUPANCY TAX
SUBCHAPTER A. DEFINITIONS
Sec. 156.001. DEFINITIONS
SUBCHAPTER B. TAX
Sec. 156.051. TAX IMPOSED
Sec. 156.052. RATE OF TAX
Sec. 156.053. COLLECTION OF TAX
SUBCHAPTER C. EXCEPTIONS TO TAX
Sec. 156.101. EXCEPTION--PERMANENT RESIDENT
Sec. 156.102. EXCEPTION--RELIGIOUS, CHARITABLE, OR EDUCATIONAL ORGANIZATION
Sec. 156.103. EXCEPTION--STATE AND FEDERAL GOVERNMENT
Sec. 156.104. EXEMPTION CERTIFICATE
SUBCHAPTER D. REPORTS AND PAYMENTS
Sec. 156.151. REPORT AND PAYMENT
Sec. 156.152. ACCESS TO BOOKS AND RECORDS
Sec. 156.153. REIMBURSEMENT FOR TAX COLLECTION
Sec. 156.154. REFUND
Sec. 156.155. AVAILABILITY OF CERTAIN TAXPAYER INFORMATION
SUBCHAPTER E. ENFORCEMENT
Sec. 156.201. INTEREST ON DELINQUENT TAXES
Sec. 156.202. PENALTY
Sec. 156.203. CRIMINAL PENALTY
Sec. 156.204. TAX COLLECTION ON TERMINATION OF BUSINESS
SUBCHAPTER F. DISPOSITION OF REVENUE
Sec. 156.251. REVENUE DEPOSITED IN GENERAL REVENUE FUND
Sec. 156.2511. ALLOCATION OF CERTAIN REVENUE
Sec. 156.2512. ALLOCATION OF REVENUE TO CERTAIN MUNICIPALITIES
Sec. 156.2513. ALLOCATION OF REVENUE TO CERTAIN MUNICIPALITIES AND COUNTIES
Sec. 156.252. TEMPORARY ALLOCATION OF CERTAIN REVENUE TO BENEFIT COASTAL COUNTIES
CHAPTER 158.
MANUFACTURED HOUSING SALES AND USE TAX
SUBCHAPTER A. GENERAL PROVISIONS
Sec. 158.001. SHORT TITLE
Sec. 158.002. DEFINITIONS
SUBCHAPTER B. IMPOSITION AND COLLECTION OF TAX
Sec. 158.051. TAX IMPOSED
Sec. 158.052. COMPUTATION OF TAX
Sec. 158.053. COLLECTION OF TAX FROM RETAILER
Sec. 158.054. PERMITS
Sec. 158.055. RECORDS
Sec. 158.056. REPORT AND TAX PAYMENT
Sec. 158.057. USE TAX
Sec. 158.058. CREDIT OR REFUND FOR SALES TO NONRESIDENTS
SUBCHAPTER C. EXEMPTIONS
Sec. 158.101. EXEMPTIONS
SUBCHAPTER D. ENFORCEMENT
Sec. 158.151. PENALTIES
Sec. 158.152. LIEN
Sec. 158.153. RULES
Sec. 158.154. OTHER TAXES
Sec. 158.155. LIMITATION FOR COLLECTION AND REFUND
CHAPTER 160.
TAXES ON SALES AND USE OF BOATS AND BOAT MOTORS
SUBCHAPTER A. GENERAL PROVISIONS
Sec. 160.001. DEFINITIONS
Sec. 160.002. TOTAL CONSIDERATION
Sec. 160.003. SUPERVISION
SUBCHAPTER B. IMPOSITION OF TAX
Sec. 160.021. RETAIL SALES TAX
Sec. 160.022. USE TAX
Sec. 160.023. NEW RESIDENT
Sec. 160.024. EXEMPTION
Sec. 160.0245. EXEMPTION FOR EMERGENCY SERVICE ORGANIZATIONS
Sec. 160.0246. EXEMPTION FOR CERTAIN BOATS AND MOTORS TEMPORARILY USED IN THIS STATE
Sec. 160.0247. TEMPORARY USE PERMIT
Sec. 160.025. CREDIT FOR OTHER TAXES
Sec. 160.026. LIMITATION ON AMOUNT OF TAX
SUBCHAPTER C. COLLECTION AND ENFORCEMENT OF TAXES
Sec. 160.041. COLLECTION PROCEDURE
Sec. 160.042. REQUIRED AFFIDAVITS
Sec. 160.043. PAYMENT BY SELLER
Sec. 160.044. TAX RECEIPTS
Sec. 160.045. PENALTY
Sec. 160.046. RECORDS
SUBCHAPTER D. PENALTIES
Sec. 160.061. OPERATION; PENALTY
Sec. 160.062. PENALTY FOR SIGNING FALSE AFFIDAVITS
SUBCHAPTER E. DISPOSITION OF TAXES
Sec. 160.121. AMOUNT OF TAX SENT TO COMPTROLLER
Sec. 160.122. ALLOCATION OF REVENUE
CHAPTER 162.
MOTOR FUEL TAXES
SUBCHAPTER A. GENERAL PROVISIONS
Sec. 162.001. DEFINITIONS
Sec. 162.002. TAX LIABILITY ON LEASED VEHICLES
Sec. 162.003. COOPERATIVE AGREEMENTS WITH OTHER STATES
Sec. 162.004. MOTOR FUEL TRANSPORTATION: REQUIRED DOCUMENTS
Sec. 162.005. CANCELLATION OR REFUSAL OF LICENSE
Sec. 162.006. SUMMARY SUSPENSION OF LICENSE
Sec. 162.007. ENFORCEMENT OF LICENSE CANCELLATION, SUSPENSION, OR REFUSAL
Sec. 162.008. INSPECTION OF PREMISES AND RECORDS
Sec. 162.009. AUTHORITY TO STOP AND EXAMINE
Sec. 162.010. IMPOUNDMENT AND SEIZURE
Sec. 162.011. SALE OF SEIZED PROPERTY
Sec. 162.012. PRESUMPTIONS
Sec. 162.0125. DUTY TO KEEP RECORDS
Sec. 162.013. VENUE OF TAX COLLECTION SUITS
Sec. 162.014. OTHER MOTOR FUEL TAXES PROHIBITED
Sec. 162.015. ADDITIONAL TAX APPLIES TO INVENTORIES
Sec. 162.016. IMPORTATION AND EXPORTATION OF MOTOR FUEL
SUBCHAPTER B. GASOLINE TAX
Sec. 162.101. POINT OF IMPOSITION OF GASOLINE TAX
Sec. 162.102. TAX RATE
Sec. 162.1025. SEPARATE STATEMENT OF TAX COLLECTED FROM PURCHASER
Sec. 162.103. BACKUP TAX; LIABILITY
Sec. 162.104. EXEMPTIONS
Sec. 162.105. PERSONS REQUIRED TO BE LICENSED
Sec. 162.106. TRIP PERMITS
Sec. 162.107. PERMISSIVE SUPPLIER REQUIREMENTS ON OUT-OF-STATE REMOVALS
Sec. 162.108. LICENSE APPLICATION PROCEDURE
Sec. 162.109. ISSUANCE AND DISPLAY OF LICENSE
Sec. 162.110. LICENSES AND TRIP PERMITS; PERIODS OF VALIDITY
Sec. 162.111. BOND AND OTHER SECURITY FOR TAXES
Sec. 162.112. LICENSE HOLDER STATUS LIST
Sec. 162.113. REMITTANCE OF TAX TO SUPPLIER OR PERMISSIVE SUPPLIER; ALLOWANCES
Sec. 162.114. RETURNS AND PAYMENTS
Sec. 162.115. RECORDS
Sec. 162.1155. DUTY TO REPORT SUBSEQUENT SALES OF TAX-FREE GASOLINE PURCHASED FOR EXPORT
Sec. 162.116. INFORMATION REQUIRED ON SUPPLIER'S AND PERMISSIVE SUPPLIER'S RETURN; CREDITS AND ALLOWANCES
Sec. 162.117. DUTIES OF SELLER OF GASOLINE
Sec. 162.118. INFORMATION REQUIRED ON DISTRIBUTOR'S RETURN
Sec. 162.119. INFORMATION REQUIRED ON IMPORTER'S RETURN; ALLOWANCES
Sec. 162.120. INFORMATION REQUIRED ON TERMINAL OPERATOR'S RETURN
Sec. 162.121. INFORMATION REQUIRED ON MOTOR FUEL TRANSPORTER'S RETURN
Sec. 162.122. INFORMATION REQUIRED ON EXPORTER'S RETURN AND PAYMENT OF TAX ON EXPORTS
Sec. 162.123. INFORMATION REQUIRED ON BLENDER'S RETURN
Sec. 162.124. INFORMATION REQUIRED ON INTERSTATE TRUCKER'S RETURN
Sec. 162.125. REFUND OR CREDIT FOR CERTAIN TAXES PAID
Sec. 162.126. REFUND FOR BAD DEBTS; CREDIT FOR NONPAYMENT
Sec. 162.127. CLAIMS FOR REFUNDS
Sec. 162.1275. REFUND FOR CERTAIN METROPOLITAN RAPID TRANSIT AUTHORITIES
Sec. 162.1276. REFUND FOR CERTAIN NONPROFIT FOOD BANKS
Sec. 162.128. WHEN GASOLINE TAX REFUND OR CREDIT MAY BE FILED
SUBCHAPTER C. DIESEL FUEL TAX
Sec. 162.201. POINT OF IMPOSITION OF DIESEL FUEL TAX
Sec. 162.202. TAX RATE
Sec. 162.2025. SEPARATE STATEMENT OF TAX COLLECTED FROM PURCHASER
Sec. 162.203. BACKUP TAX; LIABILITY
Sec. 162.204. EXEMPTIONS
Sec. 162.205. PERSONS REQUIRED TO BE LICENSED
Sec. 162.206. STATEMENT FOR PURCHASE OF DYED DIESEL FUEL
Sec. 162.207. TRIP PERMITS
Sec. 162.208. PERMISSIVE SUPPLIER REQUIREMENTS ON OUT-OF-STATE REMOVALS
Sec. 162.209. LICENSE APPLICATION PROCEDURE
Sec. 162.210. ISSUANCE AND DISPLAY OF LICENSE
Sec. 162.211. LICENSES AND TRIP PERMITS; PERIODS OF VALIDITY
Sec. 162.212. BOND AND OTHER SECURITY FOR TAXES
Sec. 162.213. LICENSE HOLDER STATUS LIST
Sec. 162.214. REMITTANCE OF TAX TO SUPPLIER OR PERMISSIVE SUPPLIER; ALLOWANCES
Sec. 162.215. RETURNS AND PAYMENTS
Sec. 162.216. RECORDS
Sec. 162.2165. DUTY TO REPORT SUBSEQUENT SALES OF TAX-FREE DIESEL FUEL PURCHASED FOR EXPORT
Sec. 162.217. INFORMATION REQUIRED ON SUPPLIER'S AND PERMISSIVE SUPPLIER'S RETURN; CREDITS AND ALLOWANCES
Sec. 162.218. DUTIES OF SELLER OF DIESEL FUEL
Sec. 162.219. INFORMATION REQUIRED ON DISTRIBUTOR'S RETURN
Sec. 162.220. INFORMATION REQUIRED ON IMPORTER'S RETURN; ALLOWANCES
Sec. 162.221. INFORMATION REQUIRED ON TERMINAL OPERATOR'S RETURN
Sec. 162.222. INFORMATION REQUIRED ON MOTOR FUEL TRANSPORTER'S RETURN
Sec. 162.223. INFORMATION REQUIRED ON EXPORTER'S RETURN AND PAYMENT OF TAX ON IMPORTS
Sec. 162.224. INFORMATION REQUIRED ON BLENDER'S RETURN
Sec. 162.225. INFORMATION REQUIRED ON INTERSTATE TRUCKER'S RETURN
Sec. 162.226. INFORMATION REQUIRED ON DYED DIESEL FUEL BONDED USER'S RETURN
Sec. 162.227. REFUND OR CREDIT FOR CERTAIN TAXES PAID
Sec. 162.2275. REFUND FOR CERTAIN METROPOLITAN RAPID TRANSIT AUTHORITIES
Sec. 162.2276. REFUND FOR CERTAIN NONPROFIT FOOD BANKS
Sec. 162.228. REFUND FOR BAD DEBTS; CREDIT FOR NONPAYMENT
Sec. 162.229. CLAIMS FOR REFUNDS
Sec. 162.230. WHEN DIESEL FUEL TAX REFUND OR CREDIT MAY BE FILED
Sec. 162.231. NOTICE REGARDING DYED DIESEL FUEL
Sec. 162.232. DYED DIESEL FUEL NOTICE REQUIRED ON SHIPPING DOCUMENTS, BILLS OF LADING, AND INVOICES
Sec. 162.233. UNAUTHORIZED SALE OR USE OF DYED DIESEL FUEL
Sec. 162.234. ALTERATION OF DYE OR MARKER IN DYED DIESEL FUEL PROHIBITED
Sec. 162.235. USE OF DYED FUEL PROHIBITED
SUBCHAPTER D-1. COMPRESSED NATURAL GAS AND LIQUEFIED NATURAL GAS TAX
Sec. 162.351. TAX IMPOSED; SALE OF FUEL DELIVERED INTO FUEL SUPPLY TANK OF MOTOR VEHICLE
Sec. 162.352. TAX IMPOSED; DELIVERY OF FUEL INTO FUEL SUPPLY TANK OF MOTOR VEHICLE NOT IN CONNECTION WITH SALE
Sec. 162.353. TAX RATE; UNIT OF MEASUREMENT
Sec. 162.354. BACKUP TAX; LIABILITY
Sec. 162.355. FUEL PRESUMED SUBJECT TO TAX
Sec. 162.356. EXEMPTIONS
Sec. 162.357. DEALER'S LICENSE
Sec. 162.358. INTERSTATE TRUCKER'S LICENSE
Sec. 162.359. LICENSE APPLICATION PROCEDURE
Sec. 162.360. ISSUANCE AND DISPLAY OF LICENSE
Sec. 162.361. BOND AND OTHER SECURITY FOR TAXES
Sec. 162.362. RETURNS AND PAYMENTS; ALLOWANCES
Sec. 162.363. RECORDS
Sec. 162.364. DUTIES OF PERSONS HOLDING TAX PAYMENTS
Sec. 162.365. REFUND OR CREDIT FOR CERTAIN TAXES PAID
Sec. 162.366. CREDIT FOR BAD DEBT OR NONPAYMENT
Sec. 162.367. CLAIMS FOR REFUNDS
Sec. 162.368. REFUND FOR CERTAIN METROPOLITAN RAPID TRANSIT AUTHORITIES
Sec. 162.369. WHEN COMPRESSED NATURAL GAS OR LIQUEFIED NATURAL GAS TAX REFUND OR CREDIT MAY BE FILED
SUBCHAPTER E. PENALTIES AND OFFENSES
Sec. 162.401. FAILURE TO PAY TAX OR FILE REPORT
Sec. 162.402. PROHIBITED ACTS; CIVIL PENALTIES
Sec. 162.403. CRIMINAL OFFENSES
Sec. 162.404. CRIMINAL OFFENSES: SPECIAL PROVISIONS AND EXCEPTIONS
Sec. 162.405. CRIMINAL PENALTIES
Sec. 162.406. CRIMINAL PENALTIES: CORPORATIONS AND ASSOCIATIONS
Sec. 162.407. VENUE OF CRIMINAL PROSECUTIONS
Sec. 162.408. NEGATION OF EXCEPTION: INFORMATION, COMPLAINT, OR INDICTMENT
Sec. 162.409. ISSUANCE OF BAD CHECK OR SIMILAR SIGHT ORDER TO LICENSED DISTRIBUTOR, LICENSED SUPPLIER, OR PERMISSIVE SUPPLIER
Sec. 162.410. ELECTION OF OFFENSES
SUBCHAPTER F. ALLOCATION OF TAXES
Sec. 162.501. TAX ADMINISTRATION FUND
Sec. 162.502. ALLOCATION OF UNCLAIMED REFUNDABLE GASOLINE TAXES
Sec. 162.5025. ALLOCATION OF OTHER UNCLAIMED REFUNDABLE NONDEDICATED TAXES
Sec. 162.503. ALLOCATION OF GASOLINE TAX
Sec. 162.504. ALLOCATION OF DIESEL FUEL TAX
Sec. 162.5045. ALLOCATION OF TAXES PAID ON UNDYED DIESEL FUEL USED OFF-HIGHWAY
Sec. 162.506. ALLOCATION OF COMPRESSED NATURAL GAS AND LIQUEFIED NATURAL GAS TAX
CHAPTER 163.
SALES AND USE TAXATION OF AIRCRAFT
Sec. 163.001. CERTIFICATED OR LICENSED CARRIERS
Sec. 163.002. RESALE OF AIRCRAFT
Sec. 163.003. USE OF AIRCRAFT
Sec. 163.004. NO PRESUMPTION OF USE
Sec. 163.005. NO IMPOSITION OF TAX FOLLOWING OUT-OF-STATE USE
Sec. 163.006. CERTAIN TRANSACTIONS BETWEEN RELATED PERSONS
Sec. 163.007. AIRCRAFT OPERATED UNDER FRACTIONAL OWNERSHIP PROGRAMS
Sec. 163.008. NO IMPOSITION OF TAX UNDER THIS CHAPTER
Sec. 163.009. CONFLICTS WITH OTHER LAW
SUBTITLE F. FRANCHISE TAX; CREDITS
CHAPTER 171.
FRANCHISE TAX
SUBCHAPTER A. DEFINITIONS; TAX IMPOSED
Sec. 171.0001. GENERAL DEFINITIONS
Sec. 171.0002. DEFINITION OF TAXABLE ENTITY
Sec. 171.0003. DEFINITION OF PASSIVE ENTITY
Sec. 171.0004. DEFINITION OF CONDUCTING ACTIVE TRADE OR BUSINESS
Sec. 171.0005. DEFINITION OF NEW VETERAN-OWNED BUSINESS
Sec. 171.001. TAX IMPOSED
Sec. 171.0011. ADDITIONAL TAX
Sec. 171.002. RATES; COMPUTATION OF TAX
Sec. 171.003. INCREASE IN RATE REQUIRES VOTER APPROVAL
Sec. 171.006. ADJUSTMENT OF ELIGIBILITY FOR NO TAX DUE, DISCOUNTS, AND COMPENSATION DEDUCTION
SUBCHAPTER B. EXEMPTIONS
Sec. 171.051. APPLICATION FOR EXEMPTION; EFFECTIVE DATE
Sec. 171.052. CERTAIN CORPORATIONS
Sec. 171.0525. EXEMPTION--CERTAIN INSURANCE COMPANIES
Sec. 171.053. EXEMPTION--RAILWAY TERMINAL CORPORATION
Sec. 171.055. EXEMPTION--OPEN-END INVESTMENT COMPANY
Sec. 171.056. EXEMPTION--CORPORATION WITH BUSINESS INTEREST IN SOLAR ENERGY DEVICES
Sec. 171.057. EXEMPTION--NONPROFIT CORPORATION ORGANIZED TO PROMOTE COUNTY, CITY, OR ANOTHER AREA
Sec. 171.058. EXEMPTION--NONPROFIT CORPORATION ORGANIZED FOR RELIGIOUS PURPOSES
Sec. 171.059. EXEMPTION--NONPROFIT CORPORATION ORGANIZED TO PROVIDE BURIAL PLACES
Sec. 171.060. EXEMPTION--NONPROFIT CORPORATION ORGANIZED FOR AGRICULTURAL PURPOSES
Sec. 171.061. EXEMPTION--NONPROFIT CORPORATION ORGANIZED FOR EDUCATIONAL PURPOSES
Sec. 171.062. EXEMPTION--NONPROFIT CORPORATION ORGANIZED FOR PUBLIC CHARITY
Sec. 171.063. EXEMPTION-NONPROFIT CORPORATION EXEMPT FROM FEDERAL INCOME TAX
Sec. 171.064. EXEMPTION--NONPROFIT CORPORATION ORGANIZED FOR CONSERVATION PURPOSES
Sec. 171.065. EXEMPTION--NONPROFIT CORPORATION ORGANIZED TO PROVIDE WATER SUPPLY OR SEWER SERVICES
Sec. 171.066. EXEMPTION--NONPROFIT CORPORATION INVOLVED WITH CITY NATURAL GAS FACILITY
Sec. 171.067. EXEMPTION--NONPROFIT CORPORATION ORGANIZED TO PROVIDE CONVALESCENT HOMES FOR ELDERLY
Sec. 171.068. EXEMPTION--NONPROFIT CORPORATION ORGANIZED TO PROVIDE COOPERATIVE HOUSING
Sec. 171.069. EXEMPTION--MARKETING ASSOCIATIONS
Sec. 171.070. EXEMPTION--LODGES
Sec. 171.071. EXEMPTION--FARMERS' COOPERATIVE SOCIETY
Sec. 171.072. EXEMPTION--HOUSING FINANCE CORPORATION
Sec. 171.073. EXEMPTION--HOSPITAL LAUNDRY COOPERATIVE ASSOCIATION
Sec. 171.074. EXEMPTION--DEVELOPMENT CORPORATION
Sec. 171.075. EXEMPTION--COOPERATIVE ASSOCIATION
Sec. 171.076. EXEMPTION--COOPERATIVE CREDIT ASSOCIATION
Sec. 171.077. EXEMPTION--CREDIT UNION
Sec. 171.079. EXEMPTION--ELECTRIC COOPERATIVE CORPORATION
Sec. 171.080. EXEMPTION--TELEPHONE COOPERATIVE CORPORATIONS
Sec. 171.081. EXEMPTION--CORPORATION EXEMPT BY ANOTHER LAW
Sec. 171.082. EXEMPTION--CERTAIN HOMEOWNERS' ASSOCIATIONS
Sec. 171.083. EXEMPTION--EMERGENCY MEDICAL SERVICE CORPORATION
Sec. 171.084. EXEMPTION--CERTAIN TRADE SHOW PARTICIPANTS
Sec. 171.085. EXEMPTION; RECYCLING OPERATION
Sec. 171.086. EXEMPTION: POLITICAL SUBDIVISION CORPORATION
Sec. 171.087. EXEMPTION--NONPROFIT CORPORATION ORGANIZED FOR STUDENT LOAN FUNDS OR STUDENT SCHOLARSHIP PURPOSES
Sec. 171.088. EXEMPTION--NONCORPORATE ENTITY ELIGIBLE FOR CERTAIN EXEMPTIONS
SUBCHAPTER C. DETERMINATION OF TAXABLE MARGIN; ALLOCATION AND APPORTIONMENT
Sec. 171.101. DETERMINATION OF TAXABLE MARGIN
Sec. 171.1011. DETERMINATION OF TOTAL REVENUE FROM ENTIRE BUSINESS
Sec. 171.1012. DETERMINATION OF COST OF GOODS SOLD
Sec. 171.1013. DETERMINATION OF COMPENSATION
Sec. 171.10131. PROVISIONS RELATED TO CERTAIN MONEY RECEIVED FOR COVID-19 RELIEF
Sec. 171.10132. PROVISIONS RELATED TO CERTAIN GRANTS RECEIVED FOR BROADBAND DEPLOYMENT IN TEXAS
Sec. 171.1014. COMBINED REPORTING; AFFILIATED GROUP ENGAGED IN UNITARY BUSINESS
Sec. 171.1015. REPORTING FOR CERTAIN PARTNERSHIPS IN TIERED PARTNERSHIP ARRANGEMENT
Sec. 171.1016. E-Z COMPUTATION AND RATE
Sec. 171.103. DETERMINATION OF GROSS RECEIPTS FROM BUSINESS DONE IN THIS STATE FOR MARGIN
Sec. 171.105. DETERMINATION OF GROSS RECEIPTS FROM ENTIRE BUSINESS FOR MARGIN
Sec. 171.1055. EXCLUSION OF CERTAIN RECEIPTS FOR MARGIN APPORTIONMENT
Sec. 171.106. APPORTIONMENT OF MARGIN TO THIS STATE
Sec. 171.107. DEDUCTION OF COST OF SOLAR ENERGY DEVICE FROM MARGIN APPORTIONED TO THIS STATE
Sec. 171.108. DEDUCTION OF COST OF CLEAN COAL PROJECT FROM MARGIN APPORTIONED TO THIS STATE
Sec. 171.109. DEDUCTION OF RELOCATION COSTS BY CERTAIN TAXABLE ENTITIES FROM MARGIN APPORTIONED TO THIS STATE
Sec. 171.111. TEMPORARY CREDIT ON TAXABLE MARGIN
Sec. 171.1121. GROSS RECEIPTS FOR MARGIN
SUBCHAPTER D. PAYMENT OF TAX
Sec. 171.151. PRIVILEGE PERIOD COVERED BY TAX
Sec. 171.152. DATE ON WHICH PAYMENT IS DUE
Sec. 171.1532. BUSINESS ON WHICH TAX ON NET TAXABLE MARGIN IS BASED
Sec. 171.154. PAYMENT TO COMPTROLLER
Sec. 171.158. PAYMENT BY FOREIGN TAXABLE ENTITY BEFORE WITHDRAWAL FROM STATE
SUBCHAPTER E. REPORTS AND RECORDS
Sec. 171.201. INITIAL REPORT
Sec. 171.202. ANNUAL REPORT
Sec. 171.2022. EXEMPTION FROM REPORTING REQUIREMENTS
Sec. 171.203. PUBLIC INFORMATION REPORT
Sec. 171.204. INFORMATION REPORT
Sec. 171.205. ADDITIONAL INFORMATION REQUIRED BY COMPTROLLER
Sec. 171.206. CONFIDENTIAL INFORMATION
Sec. 171.207. INFORMATION NOT CONFIDENTIAL
Sec. 171.208. PROHIBITION OF DISCLOSURE OF INFORMATION
Sec. 171.209. RIGHT OF OWNER TO EXAMINE OR RECEIVE REPORTS
Sec. 171.210. PERMITTED USE OF CONFIDENTIAL INFORMATION
Sec. 171.211. EXAMINATION OF RECORDS
Sec. 171.212. REPORT OF CHANGES TO FEDERAL INCOME TAX RETURN
Sec. 171.2125. CALCULATING COST OF GOODS OR COMPENSATION IN PROFESSIONAL EMPLOYER SERVICES ARRANGEMENTS
SUBCHAPTER F. FORFEITURE OF CORPORATE AND BUSINESS PRIVILEGES
Sec. 171.251. FORFEITURE OF CORPORATE PRIVILEGES
Sec. 171.2515. FORFEITURE OF RIGHT OF TAXABLE ENTITY TO TRANSACT BUSINESS IN THIS STATE
Sec. 171.252. EFFECTS OF FORFEITURE
Sec. 171.253. SUIT ON CAUSE OF ACTION ARISING BEFORE FORFEITURE
Sec. 171.254. EXCEPTION TO FORFEITURE
Sec. 171.255. LIABILITY OF DIRECTOR AND OFFICERS
Sec. 171.256. NOTICE OF FORFEITURE
Sec. 171.257. JUDICIAL PROCEEDING NOT REQUIRED FOR FORFEITURE
Sec. 171.258. REVIVAL OF CORPORATE PRIVILEGES
Sec. 171.259. BANKING CORPORATIONS AND SAVINGS AND LOAN ASSOCIATIONS
Sec. 171.260. SAVINGS AND LOAN ASSOCIATION
SUBCHAPTER G. FORFEITURE OF CHARTER OR CERTIFICATE OF AUTHORITY
Sec. 171.301. GROUNDS FOR FORFEITURE OF CHARTER OR CERTIFICATE OF AUTHORITY
Sec. 171.3015. FORFEITURE OF CERTIFICATE OR REGISTRATION OF TAXABLE ENTITY
Sec. 171.302. CERTIFICATION BY COMPTROLLER
Sec. 171.303. SUIT FOR JUDICIAL FORFEITURE
Sec. 171.304. RECORD OF JUDICIAL FORFEITURE
Sec. 171.305. REVIVAL OF CHARTER OR CERTIFICATE OF AUTHORITY AFTER JUDICIAL FORFEITURE
Sec. 171.306. SUIT TO SET ASIDE JUDICIAL FORFEITURE
Sec. 171.307. RECORD OF SUIT TO SET ASIDE JUDICIAL FORFEITURE
Sec. 171.308. CORPORATE PRIVILEGES AFTER JUDICIAL FORFEITURE IS SET ASIDE
Sec. 171.309. FORFEITURE BY SECRETARY OF STATE
Sec. 171.310. JUDICIAL PROCEEDING NOT REQUIRED FOR FORFEITURE BY SECRETARY OF STATE
Sec. 171.311. RECORD OF FORFEITURE BY SECRETARY OF STATE
Sec. 171.312. REVIVAL OF CHARTER OR CERTIFICATE OF AUTHORITY AFTER FORFEITURE BY SECRETARY OF STATE
Sec. 171.3125. REVIVAL OF CERTIFICATE OR REGISTRATION OF TAXABLE ENTITY AFTER FORFEITURE BY SECRETARY OF STATE
Sec. 171.313. PROCEEDING TO SET ASIDE FORFEITURE BY SECRETARY OF STATE
Sec. 171.314. CORPORATE PRIVILEGES AFTER FORFEITURE BY SECRETARY OF STATE IS SET ASIDE
Sec. 171.315. USE OF CORPORATE NAME AFTER REVIVAL OF CHARTER OR CERTIFICATE OF AUTHORITY
Sec. 171.316. BANKING CORPORATIONS
Sec. 171.317. SAVINGS AND LOAN ASSOCIATIONS
SUBCHAPTER H. ENFORCEMENT
Sec. 171.351. VENUE OF SUIT TO ENFORCE CHAPTER
Sec. 171.352. AUTHORITY TO RESTRAIN OR ENJOIN
Sec. 171.353. APPOINTMENT OF RECEIVER
Sec. 171.354. AGENT FOR SERVICE OF PROCESS
Sec. 171.355. SERVICE OF PROCESS ON SECRETARY OF STATE
Sec. 171.361. PENALTY FOR DISCLOSURE OF INFORMATION ON REPORT
Sec. 171.362. PENALTY FOR FAILURE TO PAY TAX OR FILE REPORT
Sec. 171.363. WILFUL AND FRAUDULENT ACTS
SUBCHAPTER I. DISPOSITION OF REVENUE
Sec. 171.401. REVENUE DEPOSITED IN GENERAL REVENUE FUND
Sec. 171.4011. ALLOCATION OF CERTAIN REVENUE TO PROPERTY TAX RELIEF FUND
SUBCHAPTER J. REFUNDS
Sec. 171.501. REFUND FOR JOB CREATION IN ENTERPRISE ZONE
SUBCHAPTER K. TAX CREDIT FOR CERTAIN HOUSING DEVELOPMENTS
Sec. 171.551. DEFINITIONS
Sec. 171.552. ENTITLEMENT TO CREDIT
Sec. 171.553. APPLICATION FOR AND ISSUANCE OF ALLOCATION CERTIFICATE
Sec. 171.554. AMOUNT OF CREDITS; METHOD OF AWARD
Sec. 171.555. APPORTIONMENT OF CREDIT
Sec. 171.556. LENGTH OF CREDIT; LIMITATION
Sec. 171.557. CARRY FORWARD OR BACKWARD
Sec. 171.558. RECAPTURE
Sec. 171.559. ALLOCATION OF CREDIT
Sec. 171.560. FILING REQUIREMENTS AFTER ALLOCATION
Sec. 171.561. APPLICATION FOR CREDIT
Sec. 171.562. RULES; PROCEDURES
Sec. 171.563. COMPLIANCE MONITORING
Sec. 171.564. INCLUSION OF INFORMATION IN LOW INCOME HOUSING PLAN
Sec. 171.565. EXPIRATION OF AUTHORITY TO ALLOCATE CREDITS
Sec. 171.566. PRIORITY ALLOCATION FOR CERTAIN QUALIFIED DEVELOPMENTS
SUBCHAPTER L. TAX CREDIT FOR CLEAN ENERGY PROJECT
Sec. 171.601. DEFINITION
Sec. 171.602. TAX CREDIT FOR CLEAN ENERGY PROJECT
SUBCHAPTER M. TAX CREDIT FOR CERTAIN RESEARCH AND DEVELOPMENT ACTIVITIES
Sec. 171.651. DEFINITIONS
Sec. 171.652. ELIGIBILITY FOR CREDIT
Sec. 171.653. INELIGIBILITY FOR CREDIT FOR CERTAIN PERIODS
Sec. 171.654. AMOUNT OF CREDIT
Sec. 171.655. ATTRIBUTION OF EXPENSES FOLLOWING TRANSFER OF CONTROLLING INTEREST
Sec. 171.656. COMBINED REPORTING
Sec. 171.657. BURDEN OF ESTABLISHING CREDIT
Sec. 171.658. LIMITATIONS
Sec. 171.659. CARRYFORWARD
Sec. 171.660. ASSIGNMENT PROHIBITED
Sec. 171.661. APPLICATION FOR CREDIT
Sec. 171.662. RULES
Sec. 171.663. REPORTING OF ESTIMATES AND COLLECTION OF INFORMATION
Sec. 171.664. DEPOSIT OF CERTAIN REVENUE
Sec. 171.665. EXPIRATION
SUBCHAPTER P. STRONG FAMILIES TAX CREDIT
Sec. 171.801. DEFINITIONS
Sec. 171.802. ELIGIBILITY FOR CREDIT
Sec. 171.803. CERTIFICATION AS ELIGIBLE ORGANIZATION
Sec. 171.804. DUTIES OF ELIGIBLE ORGANIZATION
Sec. 171.805. AMOUNT OF CREDIT; LIMITATION ON TOTAL CREDITS
Sec. 171.806. CARRYFORWARD
Sec. 171.807. APPLICATION FOR CREDIT
Sec. 171.808. CREDIT FOR DESIGNATED CONTRIBUTION MADE BY MEMBER OF COMBINED GROUP OR TIERED PARTNERSHIP AGREEMENT
Sec. 171.809. ASSIGNMENT PROHIBITED; EXCEPTION
Sec. 171.810. FEES
Sec. 171.811. RULES
Sec. 171.812. EXPIRATION
SUBCHAPTER T. TAX CREDIT FOR CERTAIN RESEARCH AND DEVELOPMENT ACTIVITIES
Sec. 171.9201. DEFINITION
Sec. 171.9202. QUALIFIED RESEARCH EXPENSE
Sec. 171.9203. ELIGIBILITY FOR CREDIT
Sec. 171.9204. AMOUNT OF CREDIT
Sec. 171.9205. CREDIT FOR CERTAIN TAXABLE ENTITIES THAT OWE NO TAX
Sec. 171.9206. COMBINED REPORTING
Sec. 171.9207. LIMITATION
Sec. 171.9208. CARRYFORWARD
Sec. 171.9209. ASSIGNMENT PROHIBITED
Sec. 171.9210. APPLICATION FOR CREDIT
Sec. 171.9211. RULES
Sec. 171.9212. REPORTING OF ESTIMATES
Sec. 171.9213. DEPOSIT OF CERTAIN REVENUE
CHAPTER 172.
TAX CREDIT FOR CERTIFIED REHABILITATION OF CERTIFIED HISTORIC STRUCTURES
Sec. 172.101. DEFINITIONS
Sec. 172.102. ELIGIBLE COSTS AND EXPENSES
Sec. 172.103. ELIGIBILITY FOR CREDIT
Sec. 172.104. QUALIFICATION
Sec. 172.105. CERTIFICATION OF ELIGIBILITY
Sec. 172.106. AMOUNT OF CREDIT; LIMITATIONS
Sec. 172.107. CARRYFORWARD
Sec. 172.108. APPLICATION FOR CREDIT
Sec. 172.109. SALE OR ASSIGNMENT OF CREDIT
Sec. 172.110. RULES
SUBTITLE G. GROSS RECEIPTS AND MIXED BEVERAGE TAXES
CHAPTER 181.
CEMENT PRODUCTION TAX
SUBCHAPTER A. TAX
Sec. 181.001. TAX IMPOSED
Sec. 181.002. RATE OF TAX
Sec. 181.003. PAYMENT OF TAX
Sec. 181.004. EXEMPTION: INTERSTATE COMMERCE
SUBCHAPTER B. REPORTS AND RECORDS
Sec. 181.051. REPORT
Sec. 181.052. RECORDS
SUBCHAPTER C. ENFORCEMENT
Sec. 181.101. INTEREST ON DELINQUENT TAXES
Sec. 181.102. TAX LIEN
Sec. 181.103. PROHIBITION ON DELINQUENT TAXPAYER; INJUNCTION
Sec. 181.104. PENALTY
Sec. 181.105. CRIMINAL PENALTY
SUBCHAPTER D. RESTRICTION ON MUNICIPALITIES
Sec. 181.151. RESTRICTION ON TAXING AUTHORITY OF MUNICIPALITIES
SUBCHAPTER E. CLASSIFICATION OF TAX AND ALLOCATION OF REVENUE
Sec. 181.201. OCCUPATION TAX
Sec. 181.202. ALLOCATION OF TAX REVENUE
CHAPTER 182.
MISCELLANEOUS GROSS RECEIPTS TAXES
SUBCHAPTER B. UTILITY COMPANIES
Sec. 182.021. DEFINITIONS
Sec. 182.022. IMPOSITION AND RATE OF TAX
Sec. 182.023. PAYMENT OF TAX
Sec. 182.024. POLITICAL SUBDIVISIONS
Sec. 182.025. CHARGES BY A CITY
Sec. 182.026. SUBCHAPTER NOT APPLICABLE
Sec. 182.027. NO EXEMPTION
SUBCHAPTER E. TAX COLLECTIONS AND BUSINESS PERMITS
Sec. 182.081. REPORTS
Sec. 182.082. TAX PAYMENTS: DUE DATE
Sec. 182.083. PAYMENT OF TAX IF BUSINESS BEGUN AFTER BEGINNING OF QUARTER
Sec. 182.084. ADDITIONAL REPORTS
Sec. 182.085. FORMS
Sec. 182.086. PERMIT REQUIRED; FORM OF PERMIT
Sec. 182.087. APPLICATION AND ISSUANCE OF PERMIT
Sec. 182.088. SUSPENSION OF PERMIT
SUBCHAPTER F. PENALTIES
Sec. 182.102. PENALTY FOR FAILURE TO FILE REPORT OR TO PAY TAX
Sec. 182.103. SUITS
Sec. 182.104. TRANSACTING BUSINESS WITHOUT A PERMIT: PENALTY
SUBCHAPTER G. NATURE AND ALLOCATION OF TAX
Sec. 182.121. NATURE OF TAX
Sec. 182.122. ALLOCATION OF TAX
CHAPTER 183.
MIXED BEVERAGE TAXES
SUBCHAPTER A. GENERAL PROVISIONS
Sec. 183.001. DEFINITIONS
SUBCHAPTER B. MIXED BEVERAGE GROSS RECEIPTS TAX
Sec. 183.021. TAX IMPOSED ON GROSS RECEIPTS OF PERMITTEE FROM MIXED BEVERAGES
Sec. 183.0212. SEPARATE DISCLOSURE OF TAX ALLOWED
Sec. 183.022. TAX RETURN DUE DATE
Sec. 183.023. PAYMENT
Sec. 183.024. FAILURE TO PAY TAX OR FILE REPORT
Sec. 183.025. SECURITY REQUIREMENT
Sec. 183.026. AUDIT FREQUENCY
Sec. 183.027. CREDITS AND REFUNDS FOR BAD DEBTS
SUBCHAPTER B-1. MIXED BEVERAGE SALES TAX
Sec. 183.041. TAX IMPOSED ON SALES OF MIXED BEVERAGES AND RELATED ITEMS
Sec. 183.042. DISCLOSURE OF TAX
Sec. 183.0421. TAX RETURN DUE DATE
Sec. 183.0422. PAYMENT
Sec. 183.043. APPLICABILITY OF OTHER LAW
SUBCHAPTER C. DISPOSITION OF PROCEEDS
Sec. 183.051. MIXED BEVERAGE TAX CLEARANCE FUND
Sec. 183.052. CONFLICT OF RULES
Sec. 183.053. ALLOCATION OF CERTAIN REVENUE FOR CERTAIN SPECIALTY COURT PROGRAMS
Sec. 183.054. ALLOCATION OF CERTAIN REVENUE TO SEXUAL ASSAULT PROGRAM FUND
SUBTITLE H. BUSINESS PERMIT TAXES
CHAPTER 191.
MISCELLANEOUS OCCUPATION TAXES
SUBCHAPTER E. OIL WELL SERVICE
Sec. 191.081. DEFINITION
Sec. 191.082. TAX IMPOSED
Sec. 191.083. TAX RATE
Sec. 191.084. REPORT AND TAX PAYMENT
Sec. 191.085. RECORD
Sec. 191.086. PENALTY
Sec. 191.087. FAILURE TO FILE REPORT OR PAY TAX
Sec. 191.088. STATE TAX LIEN
Sec. 191.089. PERMIT REQUIRED
SUBCHAPTER F. TAX RECEIPT
Sec. 191.101. TAX RECEIPT AS PERMIT
Sec. 191.102. DISPLAY OF PERMIT; PENALTY
SUBCHAPTER G. NATURE AND ALLOCATION OF TAX
Sec. 191.121. NATURE OF TAX
Sec. 191.122. ALLOCATION OF TAX
SUBTITLE I. SEVERANCE TAXES
CHAPTER 201.
GAS PRODUCTION TAX
SUBCHAPTER A. GENERAL PROVISIONS
Sec. 201.001. DEFINITIONS
Sec. 201.002. MEASUREMENT OF VOLUME OF GAS
SUBCHAPTER B. TAX IMPOSED
Sec. 201.051. TAX IMPOSED
Sec. 201.052. RATE OF TAX
Sec. 201.053. GAS NOT TAXED
Sec. 201.054. TAX ON LIQUID HYDROCARBONS
Sec. 201.055. TAX ON CONDENSATE
Sec. 201.057. TEMPORARY EXEMPTION OR TAX REDUCTION FOR CERTAIN HIGH-COST GAS
Sec. 201.058. TAX EXEMPTIONS
Sec. 201.059. CREDITS FOR QUALIFYING LOW-PRODUCING WELLS
Sec. 201.060. EXEMPTION OF GAS INCIDENTALLY PRODUCED IN ASSOCIATION WITH THE PRODUCTION OF GEOTHERMAL ENERGY
Sec. 201.061. EXEMPTION FOR GAS PRODUCED THAT WOULD OTHERWISE HAVE BEEN VENTED OR FLARED
SUBCHAPTER C. DETERMINING VALUE
Sec. 201.101. MARKET VALUE
Sec. 201.102. CASH SALES
Sec. 201.103. VALUE IF CONSIDERATION INCLUDES EXTRACTS
Sec. 201.104. RETURNED CYCLE GAS
Sec. 201.105. VALUE OF LIQUID HYDROCARBONS OTHER THAN CONDENSATE
Sec. 201.106. VALUE OF CONDENSATE
SUBCHAPTER D. RECORDS
Sec. 201.151. PRODUCER'S RECORDS
Sec. 201.152. PURCHASER'S RECORDS
SUBCHAPTER E. REPORTS AND PAYMENTS
Sec. 201.201. TAX DUE
Sec. 201.202. PAYMENT OF TAX
Sec. 201.203. PRODUCER'S REPORT
Sec. 201.2035. FIRST PURCHASER'S REPORT
Sec. 201.204. FIRST PURCHASER TO PAY TAX
Sec. 201.2041. PRODUCER TO PAY TAX ON CERTAIN GAS
Sec. 201.205. TAX BORNE RATABLY
Sec. 201.206. TRANSFER OF OWNERSHIP
Sec. 201.207. DETERMINATION OF OVERPAID AMOUNTS
SUBCHAPTER F. LIABILITY FOR TAX
Sec. 201.251. LIABILITY OF PRODUCER AND PURCHASER
Sec. 201.252. PRODUCER'S REMEDY
SUBCHAPTER G. ENFORCEMENT
Sec. 201.301. INVESTIGATIONS
Sec. 201.302. AUDITS
Sec. 201.3021. MANAGED AUDITS
Sec. 201.303. TAX LIEN
Sec. 201.304. SUIT FOR TAXES; SWORN DENIAL
SUBCHAPTER H. PENALTIES
Sec. 201.351. DELINQUENT TAX; PENALTY
Sec. 201.352. UNLAWFUL REMOVAL OF GAS
Sec. 201.353. INCOMPLETE RECORDS OR REPORTS; CONCEALING PROPERTY UNDER LIEN; PENALTY
Sec. 201.354. COLLECTION OF CIVIL PENALTY
Sec. 201.355. GENERAL PENALTY
SUBCHAPTER I. CLASSIFICATION OF TAX AND ALLOCATION OF REVENUE
Sec. 201.401. OCCUPATION TAX
Sec. 201.402. PENALTY COLLECTED FOR AUDITS OR INVESTIGATIONS
Sec. 201.403. TAX SET ASIDE
Sec. 201.404. ALLOCATION OF REVENUE
CHAPTER 202.
OIL PRODUCTION TAX
SUBCHAPTER A. GENERAL PROVISIONS
Sec. 202.001. DEFINITIONS
Sec. 202.002. PRODUCTION AND MEASUREMENT OF OIL
Sec. 202.003. AGREEMENT TO PAY TAX NOT IMPAIRED
Sec. 202.004. INSPECTION OF RECORDS AND REPORTS
Sec. 202.005. EMPLOYMENT OF AUDITORS
Sec. 202.006. TAXPAYER IDENTIFICATION NUMBER
SUBCHAPTER B. TAX IMPOSED
Sec. 202.051. TAX IMPOSED
Sec. 202.052. RATE OF TAX
Sec. 202.053. MARKET VALUE
Sec. 202.054. QUALIFICATION OF OIL FROM NEW OR EXPANDED ENHANCED RECOVERY PROJECT FOR SPECIAL TAX RATE
Sec. 202.0545. TAX EXEMPTION FOR ENHANCED RECOVERY PROJECTS USING ANTHROPOGENIC CARBON DIOXIDE
Sec. 202.056. EXEMPTION FOR OIL AND GAS FROM WELLS PREVIOUSLY INACTIVE
Sec. 202.057. TAX CREDIT FOR INCREMENTAL PRODUCTION TECHNIQUES
Sec. 202.058. CREDITS FOR QUALIFYING LOW-PRODUCING OIL LEASES
Sec. 202.059. EXEMPTION FOR HYDROCARBONS FROM TERRA WELLS
Sec. 202.060. EXEMPTION FOR OIL AND GAS FROM REACTIVATED ORPHANED WELLS
Sec. 202.061. TAX CREDIT FOR ENHANCED EFFICIENCY EQUIPMENT
Sec. 202.062. TAX EXEMPTION FOR OIL AND GAS PRODUCED FROM CERTAIN RESTIMULATION WELLS
Sec. 202.063. EXEMPTION OF OIL INCIDENTALLY PRODUCED IN ASSOCIATION WITH THE PRODUCTION OF GEOTHERMAL ENERGY
SUBCHAPTER C. RECORDS
Sec. 202.101. PRODUCER'S RECORDS
Sec. 202.102. FIRST PURCHASER'S RECORDS
Sec. 202.103. SUBSEQUENT PURCHASER'S RECORDS
Sec. 202.104. ROYALTY OWNER'S RECORDS
Sec. 202.105. CARRIER'S RECORDS
SUBCHAPTER D. PAYMENTS
Sec. 202.151. TAX DUE
Sec. 202.152. PAYMENT OF TAX
Sec. 202.153. FIRST PURCHASER TO PAY TAX
Sec. 202.154. PRODUCER TO PAY TAX ON OIL NOT SOLD
Sec. 202.155. PURCHASER TO PAY TAX ON OIL FROM PROPERTY UNDER LEGAL CONSTRAINT
Sec. 202.156. TAX BORNE RATABLY
SUBCHAPTER E. REPORTS
Sec. 202.201. PRODUCER'S REPORT
Sec. 202.202. FIRST PURCHASER'S REPORT
Sec. 202.204. REPORTS OF CARRIER
Sec. 202.205. TRANSFER OF OWNERSHIP
SUBCHAPTER F. LIABILITY FOR TAX
Sec. 202.251. LIABILITY OF PRODUCER AND PURCHASER
Sec. 202.252. PRODUCER'S REMEDY
SUBCHAPTER G. ENFORCEMENT
Sec. 202.301. DELINQUENT TAXES: PENALTY
Sec. 202.302. TAX LIEN
Sec. 202.303. FORCED SALE BY OFFICER
Sec. 202.304. SUIT FOR TAXES; SWORN DENIAL
Sec. 202.305. UNLAWFUL REMOVAL OF OIL
Sec. 202.306. INSPECTOR HAS FREE ACCESS
Sec. 202.307. INCOMPLETE RECORDS OR REPORTS; CONCEALING PROPERTY UNDER LIEN; PENALTY
SUBCHAPTER H. CLASSIFICATION OF TAX AND ALLOCATION OF REVENUE
Sec. 202.351. OCCUPATION TAX
Sec. 202.352. TAX SET ASIDE
Sec. 202.353. ALLOCATION OF REVENUE
Sec. 202.354. DEDICATION TO TEXAS TUITION ASSISTANCE GRANT PROGRAM
CHAPTER 204.
TAX CREDIT FOR NEW FIELD DISCOVERIES
Sec. 204.001. DEFINITIONS
Sec. 204.002. TAX CREDIT FOR NEW FIELD DISCOVERIES
Sec. 204.003. CERTIFICATION OF NEW FIELD DISCOVERY
Sec. 204.004. TAX CREDIT FOR ADDITIONAL WELLS IN A NEW FIELD
Sec. 204.005. APPLICATION
Sec. 204.006. APPLICABILITY OF TAX CREDIT
Sec. 204.007. TRANSFERABILITY OF TAX CREDIT
Sec. 204.008. REVOCATION OF NEW FIELD DESIGNATION
Sec. 204.009. PENALTIES
Sec. 204.010. RULES AND ORDERS
TITLE 3. LOCAL TAXATION
SUBTITLE A. GENERAL TAXING AUTHORITY AND PROVISIONS
CHAPTER 301.
GENERAL PROVISIONS
Sec. 301.001. PURPOSE OF TITLE
Sec. 301.002. CONSTRUCTION OF CODE
Sec. 301.003. INTERNAL REFERENCES
Sec. 301.004. TELEPHONE COMPANY EXEMPTION
CHAPTER 302.
TAXATION POWERS OF MUNICIPALITIES
SUBCHAPTER A. PROPERTY TAXES
Sec. 302.001. PROPERTY TAXES AUTHORIZED; PURPOSES
Sec. 302.002. OTHER TAXES NOT CONSIDERED: CERTAIN HOME-RULE MUNICIPALITIES
SUBCHAPTER B. GENERAL PROVISIONS RELATING TO EXCISE TAXES
Sec. 302.101. OCCUPATION TAXES
Sec. 302.102. TAX COLLECTION POWERS
SUBTITLE B. SPECIAL PROPERTY TAX PROVISIONS
CHAPTER 311.
TAX INCREMENT FINANCING ACT
Sec. 311.001. SHORT TITLE
Sec. 311.002. DEFINITIONS
Sec. 311.003. PROCEDURE FOR CREATING REINVESTMENT ZONE
Sec. 311.0031. ENTERPRISE ZONE
Sec. 311.004. CONTENTS OF REINVESTMENT ZONE ORDINANCE OR ORDER
Sec. 311.005. CRITERIA FOR REINVESTMENT ZONE
Sec. 311.006. RESTRICTIONS ON COMPOSITION OF REINVESTMENT ZONE
Sec. 311.007. CHANGING BOUNDARIES OR TERM OF EXISTING ZONE
Sec. 311.008. POWERS OF MUNICIPALITY OR COUNTY
Sec. 311.0085. POWER OF CERTAIN MUNICIPALITIES
Sec. 311.0087. RESTRICTION ON POWERS OF CERTAIN MUNICIPALITIES
Sec. 311.009. COMPOSITION OF BOARD OF DIRECTORS
Sec. 311.0091. COMPOSITION OF BOARD OF DIRECTORS OF CERTAIN REINVESTMENT ZONES
Sec. 311.0092. NOTICE TO STATE SENATOR AND STATE REPRESENTATIVE; WAIVER OF SERVICE ON BOARD
Sec. 311.0093. BOARD OF DIRECTORS MEETINGS BY TELECOMMUNICATION DEVICE
Sec. 311.010. POWERS AND DUTIES OF BOARD OF DIRECTORS
Sec. 311.01005. COSTS ASSOCIATED WITH TRANSPORTATION OR TRANSIT PROJECTS
Sec. 311.0101. PARTICIPATION OF DISADVANTAGED BUSINESSES IN CERTAIN ZONES
Sec. 311.011. PROJECT AND FINANCING PLANS
Sec. 311.012. DETERMINATION OF AMOUNT OF TAX INCREMENT
Sec. 311.0123. SALES TAX INCREMENT
Sec. 311.0125. TAX ABATEMENT AGREEMENTS
Sec. 311.013. COLLECTION AND DEPOSIT OF TAX INCREMENTS
Sec. 311.014. TAX INCREMENT FUND
Sec. 311.015. TAX INCREMENT BONDS AND NOTES
Sec. 311.016. ANNUAL REPORT BY MUNICIPALITY OR COUNTY
Sec. 311.0163. ANNUAL REPORT BY COMPTROLLER
Sec. 311.017. TERMINATION OF REINVESTMENT ZONE
Sec. 311.018. CONFLICTS WITH MUNICIPAL CHARTER
Sec. 311.019. CENTRAL REGISTRY
Sec. 311.020. STATE ASSISTANCE
Sec. 311.021. ACT OR PROCEEDING PRESUMED VALID
CHAPTER 312.
PROPERTY REDEVELOPMENT AND TAX ABATEMENT ACT
SUBCHAPTER A. GENERAL PROVISIONS
Sec. 312.001. SHORT TITLE
Sec. 312.002. ELIGIBILITY OF TAXING UNIT TO PARTICIPATE IN TAX ABATEMENT
Sec. 312.0021. PROHIBITION ON ABATEMENT OF TAXES ON CERTAIN PROPERTY NEAR MILITARY AVIATION FACILITY
Sec. 312.0025. DESIGNATION OF REINVESTMENT ZONE BY SCHOOL DISTRICT
Sec. 312.003. CONFIDENTIALITY OF PROPRIETARY INFORMATION
Sec. 312.004. TAXING UNIT WITH TAX RATE SET BY COMMISSIONERS COURT
Sec. 312.005. STATE ADMINISTRATION
Sec. 312.006. EXPIRATION DATE
Sec. 312.007. DEFERRAL OF COMMENCEMENT OF ABATEMENT PERIOD
Sec. 312.008. INTERNET LINK TO AGREEMENT
SUBCHAPTER B. TAX ABATEMENT IN MUNICIPAL REINVESTMENT ZONE
Sec. 312.201. DESIGNATION OF REINVESTMENT ZONE
Sec. 312.2011. ENTERPRISE ZONE
Sec. 312.202. CRITERIA FOR REINVESTMENT ZONE
Sec. 312.203. EXPIRATION OF REINVESTMENT ZONE
Sec. 312.204. MUNICIPAL TAX ABATEMENT AGREEMENT
Sec. 312.2041. NOTICE OF TAX ABATEMENT AGREEMENT TO OTHER TAXING UNITS
Sec. 312.205. SPECIFIC TERMS OF TAX ABATEMENT AGREEMENT
Sec. 312.206. TAX ABATEMENT BY OTHER TAXING UNITS
Sec. 312.207. APPROVAL BY GOVERNING BODY
Sec. 312.208. MODIFICATION OR TERMINATION OF AGREEMENT
Sec. 312.209. APPLICATION OF NONSEVERABILITY PROVISION
Sec. 312.210. AGREEMENT BY TAXING UNITS RELATING TO PROPERTY IN CERTAIN SCHOOL DISTRICTS
Sec. 312.211. AGREEMENT BY MUNICIPALITY RELATING TO PROPERTY SUBJECT TO VOLUNTARY CLEANUP AGREEMENT
SUBCHAPTER C. TAX ABATEMENT IN COUNTY REINVESTMENT ZONE
Sec. 312.401. DESIGNATION OF REINVESTMENT ZONE
Sec. 312.4011. ENTERPRISE ZONE
Sec. 312.402. COUNTY TAX ABATEMENT AGREEMENT
Sec. 312.403. TAX ABATEMENT AGREEMENT FOR NUCLEAR ELECTRIC POWER GENERATION FACILITY IN COUNTY REINVESTMENT ZONE
Sec. 312.404. APPROVAL BY GOVERNING BODY
CHAPTER 313.
TEXAS ECONOMIC DEVELOPMENT ACT
SUBCHAPTER A. GENERAL PROVISIONS
Sec. 313.001. SHORT TITLE
Sec. 313.002. FINDINGS
Sec. 313.003. PURPOSES
Sec. 313.004. LEGISLATIVE INTENT
Sec. 313.005. DEFINITIONS
Sec. 313.006. IMPOSITION OF IMPACT FEE
Sec. 313.009. CERTAIN ENTITIES INELIGIBLE
Sec. 313.010. AUDIT OF AGREEMENTS BY STATE AUDITOR
SUBCHAPTER E. AVAILABILITY OF LIMITATION ON APPRAISED VALUE OR TAX CREDIT AFTER PROGRAM EXPIRES OR IS REPEALED
Sec. 313.171. SAVING PROVISIONS
CHAPTER 320.
MISCELLANEOUS PROVISIONS
Sec. 320.001. SAVING PROVISION AFTER EXPIRATION OF CHAPTER
SUBTITLE C. LOCAL SALES AND USE TAXES
CHAPTER 321.
MUNICIPAL SALES AND USE TAX ACT
SUBCHAPTER A. GENERAL PROVISIONS
Sec. 321.001. SHORT TITLE
Sec. 321.002. DEFINITIONS
Sec. 321.003. OTHER PORTIONS OF TAX APPLICABLE
Sec. 321.004. REFERENCES TO SALES OR USE TAX
SUBCHAPTER B. IMPOSITION OF SALES AND USE TAXES BY MUNICIPALITIES
Sec. 321.101. TAX AUTHORIZED
Sec. 321.102. EFFECTIVE DATES: NEW TAX, TAX REPEAL, BOUNDARY CHANGE
Sec. 321.1025. ANNEXATION TO CERTAIN REGIONAL TRANSPORTATION AUTHORITIES
Sec. 321.103. SALES TAX
Sec. 321.104. USE TAX
Sec. 321.1045. IMPOSITION OF SALES AND USE TAX IN CERTAIN FEDERAL MILITARY INSTALLATIONS
Sec. 321.105. RESIDENTIAL USE OF GAS AND ELECTRICITY
Sec. 321.1055. IMPOSITION OF FIRE CONTROL OR CRIME CONTROL DISTRICT TAX ON THE RESIDENTIAL USE OF GAS AND ELECTRICITY
Sec. 321.106. FIRE CONTROL DISTRICT TAX
Sec. 321.107. ADMINISTRATION OF LOCAL SALES AND USE TAXES IMPOSED BY OTHER GOVERNMENTAL ENTITIES
Sec. 321.108. MUNICIPAL CRIME CONTROL AND PREVENTION DISTRICT TAX
SUBCHAPTER C. COMPUTATION OF TAXES
Sec. 321.201. COMPUTATION OF SALES TAXES
Sec. 321.202. METHOD OF REPORTING: RETAILERS HAVING SALES BELOW TAXABLE AMOUNT
Sec. 321.203. CONSUMMATION OF SALE
Sec. 321.204. COMPUTATION OF USE TAX
Sec. 321.205. USE TAX: MUNICIPALITY IN WHICH USE OCCURS
Sec. 321.206. INCIDENCE OF ADDITIONAL MUNICIPAL SALES AND USE TAX
Sec. 321.207. LOCAL TAX INAPPLICABLE WHEN NO STATE TAX; EXCEPTIONS
Sec. 321.208. STATE EXEMPTIONS APPLICABLE
Sec. 321.209. TRANSITION EXEMPTION: GENERAL PURPOSE SALES AND USE TAX
Sec. 321.2091. TRANSITION EXEMPTION: ADDITIONAL MUNICIPAL SALES AND USE TAX
Sec. 321.210. TELECOMMUNICATIONS EXEMPTION
SUBCHAPTER D. ADMINISTRATION OF TAXES
Sec. 321.301. COMPTROLLER TO COLLECT AND ADMINISTER TAXES
Sec. 321.302. COMPTROLLER'S REPORTING DUTIES
Sec. 321.3022. TAX INFORMATION
Sec. 321.3025. DISPOSITION OF AMOUNT ERRONEOUSLY COLLECTED
Sec. 321.303. SALES TAX PERMITS AND EXEMPTION AND RESALE CERTIFICATES
Sec. 321.304. DISCOUNTS FOR PREPAYMENT AND TAX COLLECTION
Sec. 321.305. PENALTIES
Sec. 321.306. COMPTROLLER'S RULES
Sec. 321.307. DELINQUENT TAXES: LIMITATIONS
Sec. 321.308. SEIZURE AND SALE OF PROPERTY
Sec. 321.309. SUIT FOR TAX COLLECTION
Sec. 321.310. DISAPPROVAL OF MUNICIPAL SUIT
Sec. 321.311. JUDGMENTS IN MUNICIPAL SUIT
Sec. 321.312. RETENTION OF CERTAIN MUNICIPAL SALES TAXES
SUBCHAPTER E. TAX ELECTION PROCEDURES
Sec. 321.401. CALLING OF ELECTION
Sec. 321.402. DEADLINES AFTER PETITION
Sec. 321.403. TIME OF ELECTION
Sec. 321.404. BALLOT WORDING
Sec. 321.405. OFFICIAL RESULTS OF ELECTION
Sec. 321.406. FREQUENCY OF ELECTION
Sec. 321.407. ELECTION CONTEST: NOTICE
Sec. 321.408. ELECTION CONTEST: DELAYED EFFECTIVE DATE
Sec. 321.409. COMBINED MUNICIPAL SALES TAX BALLOT PROPOSITIONS
SUBCHAPTER F. REVENUE DEPOSIT, DISTRIBUTION, AND USE
Sec. 321.501. TRUST ACCOUNT
Sec. 321.502. DISTRIBUTION OF TRUST FUNDS
Sec. 321.5025. DISTRIBUTION OF TRUST FUNDS TO DEFUNDING MUNICIPALITY
Sec. 321.503. STATE'S SHARE
Sec. 321.504. AMOUNTS RETAINED IN TRUST ACCOUNT
Sec. 321.505. INTEREST ON TRUST ACCOUNT
Sec. 321.506. USE OF TAX REVENUE BY MUNICIPALITY
Sec. 321.507. USE OF ADDITIONAL MUNICIPAL SALES AND USE TAX
Sec. 321.508. PLEDGE OF TAX REVENUE
Sec. 321.509. TAX POWERS OF MUNICIPALITY NOT LIMITED
Sec. 321.510. REALLOCATION OF MUNICIPAL OR LOCAL GOVERNMENTAL ENTITY TAX REVENUE
CHAPTER 322.
SALES AND USE TAXES FOR SPECIAL PURPOSE TAXING AUTHORITIES
SUBCHAPTER A. GENERAL PROVISIONS
Sec. 322.001. APPLICATION OF CHAPTER
Sec. 322.002. DEFINITIONS
SUBCHAPTER B. ASSESSMENT AND COMPUTATION OF TAXES
Sec. 322.101. SALES TAX
Sec. 322.102. USE TAX
Sec. 322.103. COMPUTATION OF SALES TAXES
Sec. 322.104. COMPUTATION OF USE TAX
Sec. 322.105. USE TAX: WHERE USE OCCURS
Sec. 322.106. TAX INAPPLICABLE WHEN NO STATE TAX; EXCEPTIONS
Sec. 322.108. CERTAIN PROVISIONS OF MUNICIPAL SALES AND USE TAX APPLICABLE
Sec. 322.109. TELECOMMUNICATIONS EXEMPTION
Sec. 322.110. TRANSITION EXEMPTION IN CERTAIN TAXING ENTITIES
SUBCHAPTER C. ADMINISTRATION OF TAXES
Sec. 322.201. COMPTROLLER TO COLLECT AND ADMINISTER TAXES
Sec. 322.202. COMPTROLLER'S REPORTING DUTIES
Sec. 322.2022. TAX INFORMATION
Sec. 322.203. COMPTROLLER'S RULES
Sec. 322.204. DELINQUENT TAXES: LIMITATIONS
Sec. 322.205. SEIZURE AND SALE OF PROPERTY
Sec. 322.206. SUITS FOR TAX COLLECTION
Sec. 322.207. DISAPPROVAL OF SUIT
Sec. 322.208. JUDGMENTS IN SUIT
SUBCHAPTER D. REVENUE DEPOSIT, DISTRIBUTION, AND USE
Sec. 322.301. COLLECTIONS HELD BY COMPTROLLER
Sec. 322.302. DISTRIBUTION OF TRUST FUNDS
Sec. 322.303. STATE'S SHARE
Sec. 322.304. AMOUNTS RETAINED IN TRUST ACCOUNT
Sec. 322.305. INTEREST ON TRUST ACCOUNTS
Sec. 322.306. RETENTION OF CERTAIN SPECIAL PURPOSE DISTRICT SALES TAXES
CHAPTER 323.
COUNTY SALES AND USE TAX ACT
SUBCHAPTER A. GENERAL PROVISIONS
Sec. 323.001. SHORT TITLE
Sec. 323.002. DEFINITIONS
Sec. 323.003. OTHER PORTIONS OF TAX APPLICABLE
SUBCHAPTER B. IMPOSITION OF SALES AND USE TAXES BY COUNTIES
Sec. 323.101. TAX AUTHORIZED
Sec. 323.102. EFFECTIVE DATES: NEW TAX, TAX REPEAL
Sec. 323.103. SALES TAX
Sec. 323.104. USE TAX
Sec. 323.105. CRIME CONTROL DISTRICT TAX
SUBCHAPTER C. COMPUTATION OF TAXES
Sec. 323.201. COMPUTATION OF SALES TAXES
Sec. 323.202. METHOD OF REPORTING: RETAILERS HAVING SALES BELOW TAXABLE AMOUNT
Sec. 323.203. CONSUMMATION OF SALE
Sec. 323.204. COMPUTATION OF USE TAX
Sec. 323.205. USE TAX: COUNTY IN WHICH USE OCCURS
Sec. 323.206. COUNTY TAX INAPPLICABLE WHEN NO STATE TAX; EXCEPTIONS
Sec. 323.207. STATE EXEMPTIONS APPLICABLE
Sec. 323.208. TELECOMMUNICATIONS EXEMPTION
Sec. 323.209. TRANSITION EXEMPTION
SUBCHAPTER D. ADMINISTRATION OF TAXES
Sec. 323.301. COMPTROLLER TO COLLECT AND ADMINISTER TAXES
Sec. 323.302. COMPTROLLER'S REPORTING DUTIES
Sec. 323.3022. TAX INFORMATION
Sec. 323.303. SALES TAX PERMITS AND EXEMPTION AND RESALE CERTIFICATES
Sec. 323.304. DISCOUNTS FOR PREPAYMENT AND TAX COLLECTION
Sec. 323.305. PENALTIES
Sec. 323.306. COMPTROLLER'S RULES
Sec. 323.307. DELINQUENT TAXES: LIMITATIONS
Sec. 323.308. SEIZURE AND SALE OF PROPERTY
Sec. 323.309. SUIT FOR TAX COLLECTION
Sec. 323.310. DISAPPROVAL OF COUNTY SUIT
Sec. 323.311. JUDGMENTS IN COUNTY SUIT
Sec. 323.312. RETENTION OF CERTAIN COUNTY SALES TAXES
SUBCHAPTER E. TAX ELECTION PROCEDURES
Sec. 323.401. CALLING OF ELECTION
Sec. 323.402. DEADLINES AFTER PETITION
Sec. 323.403. TIME OF ELECTION
Sec. 323.404. BALLOT WORDING
Sec. 323.405. OFFICIAL RESULTS OF ELECTION
Sec. 323.406. FREQUENCY OF ELECTION
Sec. 323.407. ELECTION CONTEST: NOTICE
Sec. 323.408. ELECTION CONTEST: DELAYED EFFECTIVE DATE
SUBCHAPTER F. REVENUE DEPOSIT, DISTRIBUTION, AND USE
Sec. 323.501. TRUST ACCOUNT
Sec. 323.502. DISTRIBUTION OF TRUST FUNDS
Sec. 323.503. STATE'S SHARE
Sec. 323.504. AMOUNTS RETAINED IN TRUST ACCOUNT
Sec. 323.5041. INTEREST ON TAX REVENUE
Sec. 323.505. USE OF TAX REVENUE
Sec. 323.510. REALLOCATION OF COUNTY OR LOCAL GOVERNMENTAL ENTITY TAX REVENUE
CHAPTER 324.
COUNTY HEALTH SERVICES SALES AND USE TAX
SUBCHAPTER A. GENERAL PROVISIONS
Sec. 324.001. COUNTY SALES AND USE TAX ACT APPLICABLE
SUBCHAPTER B. IMPOSITION OF TAX
Sec.
Sec.
Sec.
SUBCHAPTER C. TAX ELECTION PROCEDURES
Sec. 324.061. ELECTION PROCEDURE
SUBCHAPTER D. USE OF TAX REVENUE
Sec. 324.081. USE OF TAX REVENUE
CHAPTER 325.
COUNTY SALES AND USE TAX FOR LANDFILL AND CRIMINAL DETENTION CENTER
SUBCHAPTER A. GENERAL PROVISIONS
Sec. 325.001. COUNTY SALES AND USE TAX ACT APPLICABLE
SUBCHAPTER B. IMPOSITION OF TAX
Sec. 325.021. TAX AUTHORIZED
Sec. 325.022. TAX RATE
Sec. 325.023. SALES AND USE TAX EFFECTIVE DATE
SUBCHAPTER C. TAX ELECTION PROCEDURES
Sec. 325.061. ELECTION PROCEDURE
SUBCHAPTER D. USE OF TAX REVENUE
Sec. 325.081. USE OF TAX REVENUE
CHAPTER 327.
MUNICIPAL SALES AND USE TAX FOR STREET MAINTENANCE
Sec. 327.001. DEFINITION
Sec. 327.002. MUNICIPAL SALES AND USE TAX ACT APPLICABLE
Sec. 327.003. TAX AUTHORIZED
Sec. 327.004. TAX RATE
Sec. 327.005. SALES AND USE TAX EFFECTIVE DATE
Sec. 327.006. ELECTION PROCEDURE
Sec. 327.0065. RATE CHANGE
Sec. 327.007. REAUTHORIZATION OF TAX
Sec. 327.008. USE OF TAX REVENUE
SUBTITLE D. LOCAL HOTEL OCCUPANCY TAXES
CHAPTER 351.
MUNICIPAL HOTEL OCCUPANCY TAXES
SUBCHAPTER A. IMPOSITION AND COLLECTION OF TAX
Sec. 351.001. DEFINITIONS
Sec. 351.002. TAX AUTHORIZED
Sec. 351.0025. EXTRATERRITORIAL JURISDICTION
Sec. 351.003. TAX RATES
Sec. 351.004. TAX COLLECTION
Sec. 351.0041. COLLECTION PROCEDURES ON PURCHASE OF HOTEL
Sec. 351.0042. INTEREST ON DELINQUENT TAX
Sec. 351.005. REIMBURSEMENT FOR EXPENSES OF TAX COLLECTION AND USE OF ELECTRONIC TAX ADMINISTRATION SYSTEM
Sec. 351.006. EXEMPTION
Sec. 351.007. PREEXISTING CONTRACTS
Sec. 351.008. CONCURRENT STATE TAX DELINQUENCY
Sec. 351.009. ANNUAL REPORT TO COMPTROLLER
SUBCHAPTER B. USE AND ALLOCATION OF REVENUE
Sec. 351.101. USE OF TAX REVENUE
Sec. 351.1012. ELECTRONIC TAX ADMINISTRATION SYSTEM
Sec. 351.1015. CERTAIN QUALIFIED PROJECTS
Sec. 351.102. PLEDGE FOR BONDS
Sec. 351.1021. PLEDGE OR COMMITMENT OF CERTAIN TAX REVENUE FOR CERTAIN PROJECTS
Sec. 351.1022. PLEDGE OR COMMITMENT OF CERTAIN TAX REVENUE BY CERTAIN MUNICIPALITIES WITH SPORTS STADIUMS
Sec. 351.103. ALLOCATION OF REVENUE: GENERAL RULE
Sec. 351.1035. ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES IN BORDER COUNTIES
Sec. 351.1036. ALLOCATION OF REVENUE FOR AIRPORTS BY CERTAIN MUNICIPALITIES IN BORDER COUNTIES
Sec. 351.104. ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES BORDERING BAYS
Sec. 351.105. ALLOCATION OF REVENUE: ELIGIBLE COASTAL MUNICIPALITIES
Sec. 351.1054. ALLOCATION OF REVENUE: ELIGIBLE BARRIER ISLAND COASTAL MUNICIPALITY
Sec. 351.1055. ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES
Sec. 351.106. ALLOCATION OF REVENUE: POPULOUS MUNICIPALITIES WITH COUNCIL-MANAGER GOVERNMENT
Sec. 351.1063. ALLOCATION OF REVENUE FOR ADVERTISING AND PROMOTION: CERTAIN MUNICIPALITIES WITH CERTAIN PROJECTS
Sec. 351.1064. ALLOCATION OF REVENUE FOR CERTAIN SPORTING EVENT EXPENSES: CERTAIN MUNICIPALITIES WITH QUALIFIED PROJECT
Sec. 351.1065. ALLOCATION OF REVENUE: ELIGIBLE CENTRAL MUNICIPALITY
Sec. 351.1066. ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES
Sec. 351.1067. ALLOCATION OF REVENUE; CERTAIN MUNICIPALITIES
Sec. 351.1068. ALLOCATION OF REVENUE FOR SPORTS FACILITIES BY CERTAIN MUNICIPALITIES
Sec. 351.1069. ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES
Sec. 351.10691. ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES
Sec. 351.10692. ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES
Sec. 351.10693. ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES
Sec. 351.107. ALLOCATION OF REVENUE; CERTAIN LARGE COASTAL MUNICIPALITIES
Sec. 351.1071. ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES
Sec. 351.10711. ALLOCATION OF REVENUE FOR MAINTENANCE, ENHANCEMENT, AND UPGRADE OF SPORTS FACILITIES AND FIELDS BY CERTAIN MUNICIPALITIES
Sec. 351.10712. ALLOCATION OF REVENUE FOR CONSTRUCTION AND MAINTENANCE OF SPORTS-RELATED FACILITIES BY CERTAIN MUNICIPALITIES
Sec. 351.10713. ALLOCATION OF REVENUE FOR CONSTRUCTION, EXPANSION, AND OPERATION OF RECREATIONAL OR SPORTS FACILITIES AND FIELDS BY CERTAIN MUNICIPALITIES
Sec. 351.1075. ALLOCATION OF REVENUE FOR THE ARTS BY CERTAIN MUNICIPALITIES
Sec. 351.1076. ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES
Sec. 351.1077. ALLOCATION OF REVENUE FOR THE ARTS FOR CERTAIN MUNICIPALITIES
Sec. 351.1078. ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES
Sec. 351.1079. ALLOCATION OF REVENUE FOR SPORTS FACILITIES AND FIELDS BY CERTAIN MUNICIPALITIES
Sec. 351.108. RECORDS
Sec. 351.110. ALLOCATION OF REVENUE FOR CERTAIN TRANSPORTATION SYSTEMS
SUBCHAPTER C. MUNICIPAL HOTEL AND CONVENTION CENTER PROJECTS
Sec. 351.151. DEFINITIONS
Sec. 351.152. APPLICABILITY
Sec. 351.153. EXCEPTION TO OWNERSHIP REQUIREMENT
Sec. 351.154. NONPROFIT CORPORATION AS MUNICIPAL AGENT
Sec. 351.155. PLEDGE OR COMMITMENT OF CERTAIN TAX REVENUE FOR OBLIGATIONS FOR QUALIFIED PROJECT
Sec. 351.156. ENTITLEMENT TO CERTAIN TAX REVENUE
Sec. 351.157. ADDITIONAL ENTITLEMENT FOR CERTAIN MUNICIPALITIES
Sec. 351.158. PERIOD OF ENTITLEMENT
Sec. 351.159. DEPOSIT OF REVENUE
Sec. 351.160. QUARTERLY PAYMENTS
Sec. 351.161. APPLICATION OF OTHER LAW
Sec. 351.162. RECAPTURE OF LOST STATE TAX REVENUE FROM CERTAIN MUNICIPALITIES
Sec. 351.1621. RECAPTURE OF LOST STATE TAX REVENUE FROM CERTAIN MUNICIPALITIES
Sec. 351.163. REPORT ON QUALIFIED PROJECTS
CHAPTER 352.
COUNTY HOTEL OCCUPANCY TAXES
SUBCHAPTER A. IMPOSITION AND COLLECTION OF TAX
Sec. 352.001. DEFINITIONS
Sec. 352.002. TAX AUTHORIZED
Sec. 352.003. TAX RATES
Sec. 352.0031. PREEXISTING CONTRACTS
Sec. 352.004. TAX COLLECTION; PENALTY
Sec. 352.0041. COLLECTION PROCEDURES ON PURCHASE OF HOTEL
Sec. 352.005. REIMBURSEMENT FOR EXPENSES OF TAX COLLECTION AND USE OF ELECTRONIC TAX ADMINISTRATION SYSTEM
Sec. 352.006. AUDIT; ACCESS TO BOOKS AND RECORDS
Sec. 352.007. EXEMPTION
Sec. 352.008. CONCURRENT STATE TAX DELINQUENCY
Sec. 352.009. ANNUAL REPORT TO COMPTROLLER
SUBCHAPTER B. USE AND ALLOCATION OF REVENUE
Sec. 352.101. USE OF REVENUE IN POPULOUS COUNTIES
Sec. 352.1015. USE OF REVENUE: GENERAL PROVISIONS
Sec. 352.1016. ELECTRONIC TAX ADMINISTRATION SYSTEM
Sec. 352.102. USE OF REVENUE: COUNTIES BORDERING MEXICO
Sec. 352.103. USE OF REVENUE: COUNTIES WITH NO MUNICIPALITY
Sec. 352.1031. GENERAL LIMITATIONS ON USE OF REVENUE
Sec. 352.1032. USE OF REVENUE: COUNTIES BORDERING EDWARDS AQUIFER AUTHORITY
Sec. 352.1033. USE OF REVENUE; COUNTIES BORDERING THE GULF OF MEXICO
Sec. 352.1035. CERTAIN COUNTIES BORDERING WHITNEY LAKE
Sec. 352.1036. USE OF REVENUE: COUNTIES BORDERING LAKE J
Sec. 352.1037. USE OF REVENUE: CERTAIN COUNTIES BORDERING NECHES AND TRINITY RIVERS
Sec. 352.1038. USE OF REVENUE: CERTAIN COUNTIES CONTAINING UNIVERSITIES
Sec. 352.1039. USE OF REVENUE: CERTAIN COUNTIES THROUGH WHICH ARANSAS RIVER FLOWS
Sec. 352.104. PLEDGE FOR BONDS
Sec. 352.105. ALLOCATION OF REVENUE: COUNTIES OF MORE THAN 3
Sec. 352.106. USE OF REVENUE; CERTAIN COUNTIES BORDERING MEXICO
Sec. 352.107. HOTEL TAX AUTHORIZED FOR COUNTY DEVELOPMENT DISTRICTS
Sec. 352.108. USE OF REVENUE; CERTAIN COUNTIES THAT BORDER MEXICO AND CONTAIN A NATIONAL RECREATION AREA
Sec. 352.109. RECORDS
Sec. 352.110. USE OF REVENUE; CERTAIN COUNTIES LOCATED WHOLLY IN EDWARDS AQUIFER AUTHORITY
Sec. 352.111. USE OF REVENUE; COUNTIES BORDERING PORTION OF NECHES RIVER, SABINE RIVER, AND SABINE LAKE
Sec. 352.112. USE OF REVENUE: CERTAIN COUNTIES HOLDING AN ANNUAL STRAWBERRY FESTIVAL
Sec. 352.113. USE OF REVENUE: CERTAIN COUNTIES BORDERING LAKE RAY ROBERTS
Sec. 352.114. USE OF REVENUE: CERTAIN COUNTIES CONTAINING AN INDIAN RESERVATION
Sec. 352.115. USE OF REVENUE: CERTAIN COUNTIES CONTAINING NATIONAL GRASSLAND
Sec. 352.116. USE OF REVENUE: CERTAIN COUNTIES ADJACENT TO POPULOUS COUNTIES